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NATIONAL  TAX-LAW, 


(COMPLETE :) 


EMBODYING  THE  ORGANIC  SECTIONS;  THE  GENERAL  AND 
SPECIFIC  PROVISIONS;  PROVISIONS  FOR  THE  APPOINT¬ 
MENT  AND  GOVERNANCE  OF  COLLECTORS,  ASSESS- 
ORS  AND  THEIR  ASSISTANTS;  ALPHABETICAL 
SCHEDULE-LIST  OF  ARTICLES  TAXED, 

WITH  RATES,  ETC.,  ETC. 


PREPARED  FROM  THE  OFFICIAL  COPY. 


BEADLE  AND  COMPANY, 

NEW  YORK:  141  WILLIAM  STREET 

LONDON:  44  PATERNOSTER  ROW. 


f 

3  3CA  * 

Nl': 


Entered  according  to  Act  of  Congress,  in  the  year  1862,  by 
BEADLE  AND  COMPANY, 

In  the  Clerk’s  Office  of  the  District  Court  of  the  United  States  for  the 
Southern  District  of  New  York. 


Coaj  ^  /  i  ®  ; L  Z4L4A~  *  C  Q 


CONTENTS 


ORGANIC  SECTION, . 3 

GENERAL  PROVISIONS,  -  -  C 

SPIRITS,  ALE,  BEER  AND  PORTER, . 2S 

LICENSES, . 40 

MANUFACTURES,  ETC. . 61 

SLAUGHTERED  MEAT, . *  64 

RAILROADS,  STEAMBOATS,  ETC., . 66 

RAILWAY  BONDS, . -  67 

BANKING  INSTITUTIONS,  ETC., . 68 

SALARIES  AND  PASSPORTS,  -  -  -  -  -  -  71 

ADVERTISEMENTS, . 72 

INCOME  DUTY,  - . *73 

STAMP  DUTIES, . /7 

LEGACIES  AND  DISTRIBUTIVE  SHARES  OF  PROPERTY,  86 
FROM  WHAT  MONEYS  COLLECTORS  ARE  TO  BE  PAID,  89 

ALLOWANCE  AND  DRAWBACK, . 90 

SPECIAL  PROVISIONS, . 91 

SCHEDULE  A— CARRIAGES,  BILLIARD  TABLES,  YACHTS, 

AND  PLATE, . 93 

SCHEDULE  B—  STAMPS  ON  CONTRACTS,  BILLS  OF 

EXCHANGE,  DEEDS,  ETC., . 93 

SCHEDULE  C  — MEDICINAL ‘PREPARATIONS,  PERFUM¬ 
ERY,  ETC^,  . 97 

ALPHABETICAL  SUMMARY,  RATES,  ....  101 


139192 


INDEX 


Note— See  Alphabetical  Summary,  pages  101-121,  for  a  detailed  exhibit 
*>f  all  articles  taxed,  with  the  tax  thereon. 


PAGE. 

Absentees,  Assessment  of  Pro¬ 
perty  9 

Attempts  at  Fraud,  penalty  for  89 
Allowances  and  Drawback  90 

Allowances  and  Drawback, penalty 
for  attempt  at  fraud  91 

Advertisements,  Tax  on  72 

Appeals  from  Assessors’  returns  11 
Assessors  and  Assistants,  Pay  of  13 
Alphabetical  Summary  101 

Assessors,  and  their  appointment  4 
to  search  for  property  6 
to  enumerate  in  certain 
cases  7 

Returns  and  General 
Lists  10 

to  Report  Lists  to  Col¬ 
lectors  12 

in  case  of  False  Re¬ 
turns  7 

and  Assistants,  Pay, 
etc.  13 

Assessment  of  property  out  of  Dis¬ 
tricts  9 

Aggregate  Lists  14 

Aliens  and  Absentees,  Property  of  19 
Accounts — How  to  be  kept  at  the 

Treasury  25 

Auction  Sales,  Taxes  on  63 

Banking  Institutions,  Tax  on  68 

“  “  Penalties 

for  non-payment  of  Tax  69 

Bonded  Warehouses  31 

Beer,  Ale,  Porter,  etc.,  Tax  on  35 

“  44  “  Regulations 

of  Manu¬ 
facture, 
Sale,  etc.  36 

•*  **  “  M  Attestation 

of  Entries, 
etc.  37 

*  M  “  44  in  case  of 

False  Re¬ 
turns,  etc.  38 


PAGE. 

Beer,  Ale,  Porter,  etc.,  General 
(Monthly) 
State- 
ments  of 
Products, 
Sales,  etc.  40 
1  44  (See  Licenses.) 

Billiard  Tables,  Taxes  on  64 

Butchers,  regulations  for  64 

Bridges  (Toll),  Ferry-boats,  etc., 
regulations  for  66 

Coal  Tax  on,  and  on  Coal  Con¬ 
tracts  66 

Collection  of  Taxes  Levied,  the 
process  14 

Cloth,  Tax  on  all  kinds  61 

Cattle,  Sheep,  etc.,  Slaughtered, 
Tax  on  64 

Commissioner  of  Internal  Re¬ 
venue  3 

Collection  Districts  and  Officers  4 
Collectors,  Appointment  of  4 

44  etc.,  from  what  moneys 

to  be  paid  89 

“  and  their  Deputies  5 

44  to  pay  Monthly  20 

44  Account  Current  21 

Collectors,  Delinquent,  Proceed¬ 
ings  against  21 

44  Sickness,  in  case  of  24 

*“  Death,  44  44  44  24 

44  Right  to  Sue  24 

44  Compensation,  etc.  26 

Carriages,  Taxes  on  64 

Distraint  for  Non-payment  15 

Drafts,  Notes, etc.,  Penalty  for  non¬ 
stamp  80 

Delinquent  Collectors,  Proceed¬ 
ings  against  21 

Drafts,  etc.,  Stamps  on  60 

Duties— Requirements  of  Firms 

and  others  51 

44  Attempts  to  evade  55 

44  How  to  be  Paid  53 


vi 


INDEX. 


Page. 

Duties— Process  against  Delin¬ 
quents  53 

Executors,  Trustees,  etc.,  how  lia¬ 
ble  85 

Executors,  Trustees,  etc.,  penalty 
for  attempt  to  evade  tax  86 

Express  Packages,  to  be  stamped  -82 
Express  Packages,  Penalty  for 
neglect  to  stamp  82 

False  .Returns— Fine  and  Penalty  7 
Forced  Lists,  and  Penalties  for 
Refusal  8 

Gas,  Tax  on,  57 

Guardians,  Executors,  etc., Tax  on  76 
Incorporated  Property,  when  duty 
shall  be  paid  l 

Income  Duty— old  law  repealed  73 
Incomes,  Dividends,  etc.,  Tax  on  74 
“  Exceptions  and  exemp¬ 
tions  from  tax  74 

Incomes,  procedure  for  non-pay¬ 
ment  of  tax  75 

Insurance  Companies,  Tax  on  70 
“  “  regulations  70 

Iron,  Tax  on  various  kinds  59 
Inspectors  and  their  Duties  30 

Inspection  of  Lists  Returned,  Ap¬ 
peals  from,  etc.  11 

Legacies,  Tax  on  85 

44  “  “  Attempts  to 

evade  86 

Leather.  Tax  on  all  kinds  60 

Liquors  (see  Spirits.) 

Lists  for  Taxation,  Notification  to 
prepare  8 

Lists  as  returned  to  be  held  open 
for  inspection  14 

License  Tax  on  various  Pursuits  44 
Licenses  to  Distill,  Accounts,  etc.  28 
Application  for  29 

Every  Manufacturer  must 
obtain  40 

Regulations  for  Obtain¬ 
ing  41 

Penalty  for  Neglecting 
to  Obtain  41 

Specific  Requirement  ef  42 
Required  for  each  Trade, 
etc.  4  42 

Regulations  for  Auc¬ 
tioneers  42 

Perpetuation  of,  to  a 
Successor  43 

i“  where  Trades,  etc.,  are 

exempt  from  60 

4  not  to  contravene  State  * 
prohibitions  51 

Manufactured  articles  exempt  from 
Tax  63 

Manufactures  (see  Duties)  51 

41  Re qui r ements  of 

Firms  and  Others  51 


Page. 

Manufactures,  Values  how  Esti¬ 
mated  56 

44  Penalty  for  Viola¬ 
tion  do.  do.  55 

44  Exemptions  from 

the  Tax  55 

‘  Taxes  on  various 

(see  Alphabetical 
Index)  56 

Medicines,  Patent,  regulations  for 
sale,  etc.  83 

Medicines,  penalty  for  base  use  of 
stamp  83 

Medicines,  penalty  for  attempt  to 
evade  stamp  84 

New  Mexico,  Special  Provisions  91 
Nebraska,  Special  Provision  for  28 

Oils,  Illuminating  57 

Passports,  Tax  on  71 

Publisher’s  Tax  (Advertising)  72 

44  44  requirements  for  Gas  67 

Process  of  Collecting  Tax  by  Dis¬ 
traint  39 

Patent  Medicines,  Stamps  on  83 

Pay  to  Assessors  and  Assistants  13 

Property  Sold  for  Taxes  16 

44  Seized,  and  Titles  there¬ 
for  17 

44  of  Aliens  and  Absentees  19 
Penalty  for  Extortion  23 

44  44  False  Returns  7 

44  44  Obstruction  23 

44  44  False  Oath  25 

44  44  Non-payment  of  Tax 

on  Ale,  Beer,  etc.  38 

Plate,  Taxes  on  64 

Party  Aggrieved,  in  case  of  26 

44  Proof,  what  is  considered  30 

Railway  Bonds,  Tax  on,  etc.  %  67 

Railroads,  Steamboats,  etc.,  regu¬ 
lations  for  64 

Right  of  Entry  to  Premises  23 

Salaries,  Tax  on  71 

Sales  of  Seized  Property,  process 
of,  etc.  '  18 

Surplus  Monies  arising  from  Tax 
Sales,  how  to  be  disposed  of  20 

Sugar,  Tax  on  all  kinds  58 

Schedule  A  — Carriages,  Billiard 
Tables,  Yachts,  etc.  63 

Schedule  B — Contracts,  Express, 
Insurance,  etc.,  duties  on  93 

Schedule  C— Medicines,  duties  on  97 
Special  Provisions  in  reference  to 
the  Act  of  August  5,  1S61  91 

Sub-Districts  4 

States  in  Rebellion,  Taxes  due 
from  27 

Some  States,  Special  Provisions 
for  27 

Spirits,  Tax  on  9 

44  Account  of  Manufactur  * 


INDEX. 


yii 


Page. 

Spirits— “  Proof,”  \*hat  is  con¬ 
sidered  30 

How  may  be  shipped  32 

“  Regulations  for  Export¬ 
ing  33 

44  Attestation  of  Accounts 

of  Sale,  etc.  34 

44  (See  Beer,  Ale,  Porter,  etc.) 

44  in  case  of  False  Returns  38 
44  Penalty  for  Non-Payment 

of  Duties  38 

44  General  (Monthly)  State- 
m  e  n  t  s  of  Products, 
Sales,  etc.  40 

“  (See  Licenses.) 

Slaughtered  Meat,  Taxes  on  64 
Stamp  Duties  77 

“  44  Non-Payment  of  38 

Stamp  Duties  Special  Exemptions  31 
44  44  Penalties  for  For¬ 
gery  of  78 

44  Non-Convertible  78 

44  to  be  canceled  by  first  use  79 

44  who  shall  sell  81 

44  Penalties  for  base  us*  ~j£  83 

44  44  for  attempts  to  84 

evade 

44  Monthly  Statements  re¬ 
quired  84 

Taxes,  Allowance  and  Drawback 

on  90 

44  Fraudulent  Claims  on  do.  91 
44  Special  Provisions  91 

TelegraphicDispatches,  Stamps  on  82 
Tennessee,  Special  Provision  for  28 


Page. 

Tobacco,  Tax  on  all  kinds  63 

Tax-payeis  to  Make  Returns  6 

Tax  Collection,  Penalty  for  Non- 
Payment,  etc.  /  14 

Title  in  Goods  Distrained  27 

Taxes  due  from  States  in  Rebell¬ 
ion  27 

44  on  Slaughtered  Meat  04 
44  44  Auction  Sales  63 

44  Railroads,  Steamboats,  and 
Ferries  65 

44  Carriages,  Yachts,  Billiard 
Tables  and  Plate  64 

Tax  on  Legacies  85 

44  Guardians,  Executors,  etc.76 
44  Incomes,  Non-Payment  of  86 
44  Incorpo rate  Property, 
when  to  be  paid  89 

44  Government  Employees  71 
44  Passports  71 

44  Advertisements  72 

44  Salaries,  Incomes,  etc.  72 
44  44  44  exception¬ 

al  cases  7* 

44  44  44  Non-Pay¬ 

ment  of  75 
44  Guardians,  Executors,  etc.  76 
44  Banking  Institutions,  etc.  68 
44  Railroad  Bonds  65 

44  Insurance  Companies,  etc.  70 
Wool,  worsted,  cotton,  flax,  etc., 
goods,  Tax  on  62 

Wrong  or  excessive  Levies,  how 
to  remedy  90 

Yachts,  Taxes  oh  64 


SPECIAL  NOTICE. 

m 

All  Tax-payers  who  have  to  use  the  lax  Stamps ,  will  find  on  pag© 
98  of  this  edition,  the  directions  recently  issued  by  the  Commissioner 
of  Internal  Revenue,  regarding  the  supply  of  stamps  and  labels  to 
individuals  and  firms. 

No  other  edition  of  the  Tax  Law  has  these  directions . 


THE 


NATIONAL  TAX-LAW. 

Passed  at  the  second  session  of  the  Thirty-seventh  Congress. 


An  Act  to  provide  internal  revenue  to  support  the  government 

AND  TO  PAY  INTEREST  ON  THE  PUBLIC  DEBT. 

I.-— ORGANIC  SECTION. 

COMMISSIONER,  OP  INTERNAL  REVENUE. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
*he  United  States  of  America  in  Congress  assembled ,  That,  for 
f,he  purpose  of  superintending  the  collection  of  internal  duties, 
stamp  duties,  licenses  or  taxes  imposed  by  this  act,  or  which 
may  be  hereafter  imposed,  and  of  assessing  the  same,  an  office 
is  hereby  created  in  the  Treasury  Department,  to  be  called 
the  office  of  the  Commissioner  of  Internal  Revenue,  and  the 
President  of  the  United  States  is  hereby  authorized  to  nomi¬ 
nate,  and,  with  the  advice  and  consent  of  the  Senate,  to 
appoint  a  Commissioner  of  Internal  Revenue,  with  an  annual 
salary  of  four  thousand  dollars,  who  shall  be  charged,  and 
hereby  is  charged,  under  the  direction  of  the  Secretary  of  the 
Treasury,  with  preparing  all  the  instructions,  regulations, 
directions,  forms,  blanks,  stamps  and  licenses,  and  distributing 
the  same,  or  any  part  thereof,  and  all  other  matters  pertaining 
to  the  assessment  and  collection  of  the  duties,  stamp  duties, 
licenses  and  taxes  which  may  be  necessary  to  carry  this  act 
into  effect,  and  with  the  general  superintendence  of  his  office, 
as  aforesaid,  and  shall  have  authority,  and  hereby  is  authorized 
and  required,  to  provide  proper  and  sufficient  stamps  or  dies 
for  expressing  and  denoting  the  several  stamp  duties,  or  the 
amount  thereof  in  the  case  of  percentage  duties  imposed  by 
this  act,  and  to  alter  and  renew  or  replace  such  stamps  from 
time  to  time  as  occasion  shall  require ;  and  the  Secretary  of 
the  Treasury  may  assign  to  the  office  of  the  Commissioner  of 
Internal  Revenue  such  number  of  clerks  as  he  may  deem 
necessary  or  the  exigencies  of  the  public  service  may  require. 


4 


THE  NATIONAL  TAX  LAW. 


and  the  privilege  of  franking  all  letters  and  documents  pertain¬ 
ing  to  the  duties  of  his  office,  and  of  receiving  free  of  postage 
all  such  letters  and  documents,  is  hereby  extended  to  said  Com- 
misoioner. 

COLLECTION  DISTRICTS  AND  OFFICERS. 

Sec.  2.  And  be  it  further  enacted ,  That,  for  the  purpose  of 
assessing,  levying  and  collecting  the  duties  or  taxes  herein¬ 
after  prescribed  by  this  act,  the  President  of  the  United  States 
De,  and  he  is  hereby,  authorized  to  divide  respectively  the 
States  and  Territories  of  the  United  States  and  the  District  of 
Columbia  into  convenient  collection  districts,  and  to  nomi¬ 
nate,  and,  by  and  with  the  advice  and  consent  of  the  Senate, 
to  appoint  an  assessor  and  a  collector  for  each  such  district, 
who  shall  be  residents  within  the  same.  Provided ,  that  any 
of  said  States  and  Territories  and  the  District  of  Columbia, 
may,  if  the  President  shall  deem  it  proper,  be  erected  into 
and  included  in  one  district ;  provided  that  the  number 
of  districts  in  any  State  shall  not  exceed  the  number  of 
representatives  to  which  such  State  shall  be  entitled  in  the 
present  Congress,  except  in  such  States  as  are  entitled  to  an 
increased  representation  in  the  thirty-eighth  Congress,  in 
which  States  the  number  of  districts  shall  not  exceed  the 
number  of  representatives  to  which  any  such  State  may  be  so 
entitled  :  and  provided  further,  that  in  the  State  of  California  the 
President  may  establish  a  number  of  districts,  not  exceeding 
the  number  of  senators  and  representatives  to  which  said 
State  is  entitled  in  the  present  Congress. 

SUB-DISTRICTS  AND  ASSESSORS. 

Sec.  3.  And  be  it  further  enacted ,  That  each  of  the  assess 
ors  shall  divide  his  district  into  a  convenient  number  of 
assessment  districts,  subject  to  such  regulations  and  limitations 
as  may  be  imposed  by  the  Commissioner  of  Internal  Revenue, 
within  each  of  which  he  shall  appoint  one  assistant  assessor, 
who  shall  be  resident  therein,  and  each  assessor  and  assistant 
assessor  so  appointed,  and  accepting  the  appointment,  shall, 
before  he  enters  on  the  duties  of  his  appointment,  take  and 
subscribe,  before  some  competent  magistrate,  or  some  collector, 
to  be  appointed  by  virtue  of  this  act  (who  is  hereby  empowered 
to  administer  the  same),  the  following  oath  or  affirmation,  to 
wit :  “  I,  A.  B.,  do  swear,  or  affirm  (as  the  case  may  be),  that 


COLLECTORS  AND  THEIR  DEPUTIES. 


5 


I  will  bear  true  faith  and  allegiance  to  the  United  States  of 
America,  and  will  support  the  Constitution  thereof,  and  that  I 
will,  to  the  best  of  my  knowledge,  skill  and  judgment,  dili¬ 
gently  and  faithfully  execute  the  office  and  duties  of  assessor 
for  (naming  the  assessment  district),  without  favor  or  parti¬ 
ality,  and  that  I  will  do  equal  right  and  justice  in  every  case 
in  which  I  shall  act  as  assessor.”  And  a  certificate  of  such 
oath  or  affirmation  shall  be  delivered  to  the  collector  of  the 
district  for  which  such  assessor  or  assistant  assessor  shall  be 
appointed.  And  every  assessor  or  assistant  assessor  acting 
in  the  said  office  without  having  taken  the  said  oath  or  affirm¬ 
ation  shall  forfeit  and  pay  one  hundred  dollars,  one  moiety 
thereof  to  the  use  of  the  United  States,  and  the  other  moiety 
thereof  to  him  who  shall  first  sue  for  the  same,  with  costs  of 
suit. 

COLLECTORS  AND  THEIR  DEPUTIES. 

Sec.  4.  And  be  it  further  enacted ,  That  before  -any  such 
collector  shall  enter  upon  the  duties  of  his  office,  he  shall 
execute  a  bond  for  such  amount  as  shall  be  prescribed  by  the 
Commissioner  of  Internal  Revenue,  under  the  direction  of  the 
Secretary  of  the  Treasury,  with  not  less  than  five  sureties  to 
be  approved  as  sufficient  by  the  Solicitor  of  the  Treasury, 
containing  the  condition  that  said  collector  shall  faithfully 
perform  the  duties  of  his  office  according  to  law,  and  shall 
justly  and  faithfully  account  for  and  pay  over  to  the  United 
States,  in  compliance  with  the  order  or  regulations  of  the 
Secretary  of  the  Treasury,  all  public  moneys  which  may  come 
into  his  hands  or  possession,  which  bond  shall  be  filed  in  the 
office  of  the.  First  Comptroller  of  the  Treasury.  And  such 
collectors  shah,  from  time  to  time,  renew,  strengthen  and 
increase  their  official  bond,  as  the  Secretary  of  the  Treasury 
may  direct. 

Sec.  5.  And  be  it  further  enacted ,  That  each  collector  shall 
be  authorized  to  appoint,  by  an  instrument  of  writing  under 
his  hand,  as  many  deputies  as  he  may  think  proper,  to  be  by 
him  compensated  for  their  services,  and  also  to  revoke  any 
such  appointment,  giving  such  notice  thereof  as  the  Commis¬ 
sioner  of  Internal  Revenue  shall  prescribe ;  and  may  require 
bonds  or  other  securities  and  accept  the  same  from  such 
deputy ;  and  each  such  deputy  shall  have  the  like  authority. 


6 


THE  NATIONAL  TAX  LAW. 


in  every  respect,  to  collect  the  duties  and  taxes  levied  or 
assessed  within  the  portion  of  the  district  assigned  to  him, 
which  is  by  this  act  vested  in  the  collector  himself ;  but  each 
collector  shall,  in  every  respect,  be  responsible  both  to  the 
United  States  and  to  individuals,  as  the  case  may  be,  for  all 
moneys  collected,  and  for  every  act  done  as  deputy  collector 
by  any  of  his  deputies  whilst  acting  as  such,  and  for  every 
omission  of  duty:  Provided ,  that  nothing  herein  contained 
shall  prevent  any  collector  from  collecting  himself  the  whole 
or  any  part  of  the  duties  and  taxes  so  assessed  and  payable 
in  his  district. 


II.-GENERAL  PROVISIONS. 

TAX-PAYERS  TO  MAKE  RETURNS. 

Sec.  6.  And  be  it  further  enacted,  That  it  shall  be  the  duty 
of  any  person  or  persons,  partnerships,  firms,  associations  or 
corporations,  made  liable  to  any  duty,  license,  stamp  or  tax 
imposed  by  this  act,  when  not  otherwise  and  differ¬ 
ently  provided  for,  on  or  before  the  first  day  of  August, 
one  thousand  eight  hundred  and  sixty-two,  and  on  or  before 
the  first  Monday  of  May  in  each  year  thereafter,  and  in  all 
other  cases  before  the  day  of  levy,  to  make  a  list  or  return  to 
the  assistant  assessor  of  the  district  where  located,  of  the 
amount  of  annual  income,  the  articles  or  objects  charged 
with  a  special  duty  or  tax,  the  quantity  of  goods,  wares  and 
merchandise  made  or  sold,  and  charged  with  a  specific  or  ad 
valorem  duty  or  tax,  the  several  rates  and  aggregate  amount 
according  to  the  respective  provisions  of  this  act,  and  accord¬ 
ing  to  the  form3  and  regulations  to  be  prescribed  by  the 
Commissioner  of  Internal  Revenue,  under  the  direction  of  the 
Secretary  of  the  Treasury,  for  which  such  person  or  persons, 
partnerships,  firms,  associations  or  corporations  are  liable  to 
be  assessed  under  and  by  virtue  of  the  provisions  of  this  act. 

ASSESSORS  TO  SEARCH  FOR  PROPERTY,  ETC. 

Sec.  7.  And  be  it  further  enacted,  That  the  instructions, 
regulations  and  directions,  as  hereinbefore  mentioned,  shall 
be  binding  on  each  assessor  and  his  assistants,  and  on  each 
collector  and  his  deputies,  in  the  performance  of  the  duties 
enjoined  by  or  under  this  act ;  pursuant  to  which  instructions 
the  said  assessors  shall,  on  the  first  day  of  August,  one  thousand 


PENALTY  FOR  FALSE  RETURNS. 


7 


eight  hundred  and  sixty-two,  and  on  the  first  Monday  ol  May 
in  each  succeeding  year,  and  from  time  to  time  thereafter,  in 
accordance  with  this  act,  direct  and  cause  the  several  assistant 
assessors  to  proceed  through  every  part  of  their  respective 
districts,  and  inquire  after  and  concerning  all  persons  being 
within  the  assessment  districts  where  they  respectively  reside, 
owning,  possessing,  or  having  the  care  or  management  of  any 
property,  goods,  wares  and  merchandise,  articles  or  objects 
liable  to  pay  any  duty,  stamp  or  tax,  including  all  persons 
liable  to  pay  a  license  duty,  under  the  provisions  of  this  act 
(by  reference  as  well  to  any  lists  of  assessment  or  collection 
taken  under  the  laws  of  the  respective  States,  as  to  any  other 
records  or  documents,  and  by  all  other  lawful  ways  and 
means,  especially  to  the  written  list,  schedule  or  return 
required  to  be  made  out  and  delivered  to  the  assistant  assessor 
by  all  persons  owning,  possessing,  or  having  the  care  or  man¬ 
agement  of  any  property,  as  aforesaid,  liable  to  duty  or  taxa¬ 
tion),  and  to  value  and  enumerate  the  said  objects  of  taxation, 
respectively,  in  the  manner  prescribed  by  this  act,  and  in  con¬ 
formity  with  the  regulations  and  instructions  before  mentioned. 

ASSESSORS  TO  ENUMERATE  IN  CERTAIN  CASES. 

Sec.  8.  And  be  it  further  enacted ,  That  if  any  person  own¬ 
ing,  possessing  or  having  the  care  or  management  of  property, 
goods,  wares  and  merchandise,  articles  or  objects  liable  to  pay 
any  duty,  tax  or  license,  shall  fail  to  make  and  exhibit  a 
written  list  when  required,  as  aforesaid,  and  shall  consent 
to  disclose  the  particulars  of  any  and  all  the  property,  goods, 
wares  and  merchandise,  articles  and  objects  liable  to  pay  any 
duty  or  tax,  or  any  business  or  occupation,  liable  to  pay  any 
license  as  aforesaid,  then,  and  in  that  case,  it  shall  be  the 
duty  of  the  officer  to  make  such  list,  which,  being  distinctly 
read,  consented  to,  and  signed,  by  the  person  so  owning,  pos¬ 
sessing,  or  having  the  care  and  management  as  aforesaid,  shall 
be  received  as  the  list  of  such  person. 

fine  and  penalty  for  false  returns. 

Sec.  9.  And  be  it  further  enacted,  That  if  any  such  person 
shall  deliver  or  disclose  to  any  assessor  or  assistant  assessor 
appointed  in  pursuance  of  this  act,  and  requiring  a  list  or  lists 
as  aforesaid,  any  false  or  fraudulent  list  or  statement,  with 
intent  to  defeat  or  evade  the  valuations  or  enumeration  hereby 


8 


THE  NATIONAL  TAX  LAW. 


intended  to  be  made,  such  person  go  ofijpnding,  and  being 
thereof  convicted  on  indictment  found  therefor  in  any  circuit 
or  district  coilfct  of  the  United  States,  held  in  the  district  in 
which  such  offense  may  be  committed,  shall  be  fined  in  a  sum 
not  exceeding  five  hundred  dollars,  at  the  discretion  of  the 
court,  and  shall  pay  all  costs  and  charges  of  prosecution ;  and 
the  valuation  and  enumeration  required  by  this  act,  shall  in 
all  such  cases,  and  in  all  cases  of  under  valuation  or  under 
statement  in  such  lists  or  statements,  be  made,  as  aforesaid, 
upon  lists  according  to  the  form  prescribed,  to  be  made  out 
by  the  assessors,  and  assistant  assessors,  respectively ;  which 
lists  the  said  assessors  and  assistant  assessors  are  hereby 
authorized  and  required  to  make  according  to  the  best  infor¬ 
mation  they  can  obtain,  and  for  the  purpose  of  making  which 
they  are  hereby  authorized  to  enter  into  and  upon  all  and 
singular  the  premises,  respectively ;  and  from  the  valuation 
and  enumerations  so  made  there  shall  be  no  appeal. 

NOTIFICATION  TO  PREPARE  LISTS. 

Sec.  10.  And  be  it  further  enacted ,  That  in  case  any  person 
shall  be  absent  from  his  or  her  place  of  residence  at  the  time 
an  assistant  assessor  shall  call  to  receive  the  list  of  such  per¬ 
son,  it  shall  be  the  duty  of  such  assistant  assessor  to  leave  at 
the  place  of  residence  of  such  person,  with  some  person  of 
suitable  age  and  discretion,  if  such  be  present,  otherwise  to 
deposit  in  the  nearest  post-office,  a  written  note  or  memoran¬ 
dum,  addressed  to  such  person,  requiring  him  or  her  to  pre¬ 
sent  to  such  assessor  the  list  or  lists  required  by  this  act  within 
ten  days  from  the  date  of  such  note  or  memorandum. 

FORCED  LISTS,  AND  PENALTIES  FOR  REFUSAL. 

Sec.  11.  And  be  it  further  enacted ,  That  if  any  person,  on 
being  notified  or  required,  as  aforesaid,  shall  refuse  or  neglect 
to  give  such  list  or  lists  within  the  time  required,  as  aforesaid, 
it  shall  be  the  duty  of  the  assessor  for  the  assessment  district 
within  which  such  person  shall  reside,  and  he  is  hereby 
authorized  and  required,  to  enter  into  and  upon  the  premises, 
if  it  be  necessary,  of  such  persons  so  refusing  or  neglecting, 
and  to  make,  according  to  the  best  information  which  he  can 
obtain,  and  on  his  own  view  and  information,  such  lists  of 
property,  goods,  wares  and  merchandise,  and  all  articles  or 
objects  liable  to  duty  or  taxation,  owned  or  possessed,  or  under 


PROPERTY  OP  ABSENTEES. 


the  care  or  management  of  such  person,  as  are  required  by 
this  act,  including  the  amount,  if  any,  due  for  license  ;  and  in 
case  of  refusal  or  neglect  to  make  such  lists,  except  in  cases 
of  sickness,  the  assessors  shall  thereupon  add  fifty  per  centum 
to  the  amount  of  the  items  thereof ;  and  the  lists,  so  made 
and  subscribed  by  such  assessor,  shall  be  taken  and  reputed 
as  good  and  sufficient  lists  of  the  persons  and  property  for 
which  such  person  is  to  be  taxed  for  the  purposes  of  this  act ; 
and  the  person  so  failing  or  neglecting,  unless  in  case  of  sick¬ 
ness  or  failure  to  receive  the  notice,  shall,  moreover,  forfeit  and 
pay  the  sum  of  one  hundred  dollars,  except  where  otherwise 
provided  for ;  to  be  recovered  for  the  use  of  the  United  States, 
with  costs  of  suit. 

ASSESSMENT  OF  PROPERTY  OF  ABSENTEES. 

Sec.  12.  And  be  it  further  enacted ,  That  whenever  there 
shall  be  in  any  assessment  district  any  property,  goods,  wares 
and  merchandise,  articles  or  objects,  not  owned  or  possessed 
by,  or  under  the  care  or  management  of,  any  person  or  per¬ 
sons  within  such  district,  and  liable  to  be  taxed  as  aforesaid, 
and  no  list  of  which  shall  have  been  transmitted  to  the  assist¬ 
ant  assessor  in  the  manner  provided  by  this  act,  it  shall  be 
the  duty  of  the  assistant  assessor  for  such  district,  and  he  is 
hereby  authorized  and  required,  to  enter  into  and  upon  the 
premises  where  such  property  is  situated,  and  take  such  view 
thereof  as  may  be  necessary,  and  to  make  lists  of  the  same 
according  to  the  form  prescribed,  which  lists,  being  subscribed 
by  the  said  assessor,  shall  be  taken  and  reputed  as  good  and 
sufficient  lists  of  such  property,  goods,  wares  and  merchan¬ 
dise,  articles  or  objects,  as  aforesaid,  under  and  for  the  pur¬ 
poses  of  this  act. 

ASSESSMENT  OF  PROPERTY  OCT  OF  DISTRICTS. 

Sec.  18.  And  be  it  further  enacted ,  That  the  owners,  posses¬ 
sors,  or  persons  having  the  care  or  management  of  property, 
goods,  wares  and  merchandise,  articles  or  objects,  not  lying 
or  being  within  the  assessment  district  in  which  they  reside, 
shall  be  permitted  to  make  out  and  deliver  the  lists  thereof 
required  by  this  act,  (provided  the  assessment  district  in  which 
the  said  objects  of  duty  or  taxation  are  situated  is  therein 
distinctly  stated)  at  the  time  and  in  the  manner  prescribed  to 
the  assistant  assessor  of  the  assessment  district  wherein  such 


10 


THE  NATIONAL  TAX  LAW. 


persons  reside.  And  it  shall  be  the  duty  of  the  assistant 
assessor  who  receives  any  such  list  to  transmit  the  same  to 
the  assistant  assessor  where  such  objects  of  taxation  are  sit¬ 
uate,  who  shall  examine  such  list ;  and  if  he  approves  the 
same,  he  shall  return  it  to  the  assistant  assessor  from  whom 
he  received  it,  with  his  approval  thereof ;  and  if  he  fails  to 
approve  the  same,  he  shall  make  such  alterations  therein  as 
he  may  deem  to  be  just  and  proper,  and  shall  then  return  the 
said  list,  with  such  alterations  therein  or  additions  thereto,  to 
the  assistant  assessor  from  whom  he  received  the  said  list ; 
and  the  assistant  assessor,  where  the  person  liable  to  pay  such 
tax  resides,  shall  proceed  in  making  the  assessment  of  the  tax 
upon  the  list  by  him  so  received,  in  all  respects  as  if  the  said 
list  had  been  made  out  by  himself. 

assessors’  returns  and  general  list. 

Sec.  14.  And  be  it  further  enacted ,  That  the  lists  aforesaid 
shall,  where  not  otherwise  specially  provided  for,  be  taken 
with  reference  to  the  day  fixed  for  that  purpose  by  this  act, 
as  aforesaid,  and  where  duties  accrue  at  other  and  different 
times,  the  lists  shall  be  taken  with  reference  to  the  time  when 
said  duties  become  due ;  and  the  assistant  assessors,  respect¬ 
ively,  after  collecting  the  said  lists,  shall  proceed  to  arrange 
the  same,  and  to  make  two  general  lists — the  first  of  which 
Shall  exhibit,  in  alphabetical  order,  the  names  of  all  persons 
liable  to  pay  any  duty,  tax  or  license  under  this  act  residing 
within  the  assessment  district,  together  with  the  value  and 
assessment,  or  enumeration,  as  the  case  may  require,  of  the 
objects  liable  to  duty  or  taxation  within  such  district  for 
which  each  such  person  is  liable,  or  for  which  any  firm,  com¬ 
pany  or  corporation  is  liable,  with  the  amount  of  duty  or  tax 
payable  thereon ;  and  the  second  list  shall  exhibit,  in  alpha¬ 
betical  order,  the  names  of  all  persons  residing  out  of  the 
collection  district,  owners  of  property  within  the  district, 
together  with  the  value  and  assessment  or  enumeration  thereof, 
as  the  case  may  be,  with  the  amount  of  duty  or  tax  payable 
thereon  as  aforesaid.  The  forms  of  the  said  general  list  shall 
be  devised  and  prescribed  by  the  assessor,  under  the  direction 
of  the  Commissioner  of  Internal  Revenue,  and  lists  taken 
according  to  such  forms  shall  be  made  out  by  the  assistant 
assessors  and  delivered  to  the  assessor  within  thirty  days  after 


INSPECTION  OF  LISTS  RETURNED 


11 


the  day  fixed  by  this  act  as  aforesaid,  requiring  lists  from 
individuals,  or  where  duties,  licenses  or  taxes  accrue  at  other 
and  different  times,  the  lists  shall  be  delivered  from  time  to 
time  as  they  become  due.  And  if  any  assistant  assessor  shall 
fail  to  perform  any  duty  assigned  by  this  act  within  the  time 
prescribed  by  his  precept,  warrant  or  other  legal  instructions, 
not  being  prevented  therefrom  by  sickness  or  other  unavoid¬ 
able  accident,  every  such  assistant  assessor  shall  be  discharged 
from  office,  and  shall,  moreover,  forfeit  and  pay  two  hundred 
dollars,  to  be  recovered  for  the  use  of  the  United  States,  with 
costs  of  suit. 

INSPECTION  OF  LISTS  RETURNED — APPEALS  FROM,  ETC. 

Sec.  15.  And  be  it  further  enacted ,  That  the  assessors  for 
each  collection  district  shall,  by  advertisement  in  some  public 
newspaper  published  in  each  county  within  said  district,  if 
any  such  there  be,  and  by  written  or  printed  notifications,  to 
be  posted  up  in  at  least  four  public  places  within  each  assess¬ 
ment  district,  advertise  all  persons  concerned,  of  the  time 
and  place  within  said  county  when  and  where  the  lists,  valua¬ 
tions  and  enumerations  made  and  taken  within  said  county 
may  be  examined ;  and  said  lists  shall  remain  open  for  exam¬ 
ination  for  the  space  of  fifteen  days  after  notice  shall  have 
been  given  as  aforesaid.  And  said  notifications  shall  also 
state  when  and  wffiere  within  said  county,  after  the  expiration 
of  said  fifteen  days,  appeals  will  be  received  and  deter¬ 
mined  relative  to  any  erroneous  or  excessive  valuations  or 
enumerations  by  the  assistant  assessors.  And  it  shall  be  the 
duty  of  the  assessor  for  each  collection  district,  at  the  time 
fixed  for  hearing  such  appeal  as  aforesaid,  to  submit  the  pro¬ 
ceedings  of  the  assistant  assessors,  and  the  lists  taken  and 
returned  as  aforesaid,  to  the  inspection  of  any  and  all  persons 
who  may  apply  for  that  purpose.  And  the  said  assessor  for 
each  collection  district  is  hereby  authorized,  at  any  time 
within  fifteen  days  from  and  after  the  expiration  of  the  time 
allowed  for  notification  as  aforesaid,  to  hear  and  determine, 
in  a  summary  way,  according  to  law  and  right,  upon  any  and 
all  appeals  which  may  be  exhibited  against  the  proceedings 
of  the  said  assistant  assessors :  Provided ,  that  the  question  to 
be  determined  by  the  assessor,  on  an  appeal  respecting  the 
valuation  or  enumeration  of  property,  or  objects  liable  to  duty 


12 


THE  NATIONAL  TAX  LAW. 


or  taxation,  shall  be,  whether  the  valuation  complained  of  be 
or  be  not  in  a  just  relation  or  proportion  to  other  valuations 
in  the  same  assessment  district,  and  whether  the  enumeration 
be  or  be  not  correct.  And  all  appeals  to  the  assessor,  as 
aforesaid,  shall  be  made  in  writing,  and  shall  specify  the 
particular  cause,  matter  or  thing  respecting  which  a  decision 
is  requested ;  and  shall,  moreover,  state  the  ground  or  principle 
of  inequality  or  error  complained  of.  And  the  assessor  shall 
have  power  to  reexamine  and  equalize  the  valuations  as  shall 
appear  just  and  equitable;  but  no  valuation  or  enumeration 
shall  be  increased  without  a  previous  notice,  of  at  least  five 
days,  to  the  party  interested,  to  appear  and  object  to  the  same, 
if  he  judge  proper ;  which  notice  shall  be  given  by  a  note  in 
writing,  to  be  left  at  the  dwelling-house,  office  or  place  of 
business  of  the  party  by  such  assessor  or  an  assistant  assessor. 

ASSESSORS  TO  REPORT  LISTS  TO  COLLECTORS. 

Sec.  16.  And  be  it  further  enacted ,  That  the  said  assessors 
of  each  collection  district,  respectively,  shall,  immediately  after 
the  expiration  of  the  time  for  hearing  appeals,  and  from  time 
to  time,  as  duties,  taxes  or  licenses  become  liable  to  be 
assessed,  make  out  lists  containing  the  sum§  payable  according 
to  the  provisions  of  this  act  upon  every  object  of  duty  or 
taxation  in  and  for  each  collection  district,  which  lists  shall 
contain  the  name  of  each  person  residing  within  the  said 
district  owning  or  having  the  care  or  superintendence  of 
property  lying  within  the  said  district  which  is  liable  to  the 
said  tax,  or  engaged  in  any  business  or  pursuit  requiring  a 
license,  when  such  person  or  persons  are  known,  together 
with  the  sums  payable  by  each ;  and  where  there  is  any 
property  within  any  collection  district  liable  to  the  payment 
of  the  said  duty  or  tax  not  owned  or  occupied  by  or 
under  the  superintendence  of  any  person  resident  therein, 
there  shall  be  a  separate  list  of  such  property,  specifying  the 
sum  payable,  and  the  names  of  the  respective  proprietors, 
where  known.  And  the  assistant  assessor  making  out  any 
such  separate  list  shall  transmit  therefrom  to  the  assistant 
assessor,  where  the  persons  liable  to  pay  such  tax  reside  or 
shall  have  their  principal  place  of  business,  copies  of  the  list 
of  property  held  by  persons  so  liable  to  pay  such  tax,  to  the 
end  that  the  taxes  assessed  under  the  provisions  of  this  act 


PAY  TO  ASSESSORS  AND  ASSISTANTS.  13 

may  be  paid  within  the  collection  district  where  the  persons 
i.able  to  pay  the  same  reside  or  may  have  their  principal 
place  of  business.  And  in  all  other  cases  the  said  assessor  shall 
..rnish  to  the  collectors  of  the  several  collection  districts, 
respectively,  within  ten  days  after  the  time  of  hearing  appeals, 
and  from  time  to  time  thereafter  as  required,  a  certified  copy 
of  such  list  or  lists  for  their  proper  collection  districts  ;  and  in 
default  of  performance  of  the  duties  enjoined  upon  assessors 
by  this  section  they  shaLl  severally  and  individually  forfeit 
and  pay  the  sum  of  five  hundred  dollars  to  the  use  of  the 
United  States ;  and,  moreover,  shall  forfeit  their  compensation 
as  assessors :  Provided ,  that  it  shall  be  in  the  power  of  the 
Commissioner  of  Internal  Revenue  to  exonerate  any  assessor 
as  aforesaid  from  such  forfeitures,  in  whole  or  in  part,  as  to 
him  shall  appear  just  and  equitable. 

PAY  TO  ASSESSORS  AND  ASSISTANTS. 

Sec.  17.  And  be  it  further  enacted,  That  there  shall  be 
allowed  and  paid  to  the  several  assessors  and  assistant 
assessors,  for  their  services  under  this  act — to  each  assessor 
three  dollars  per  day  for  every  day  employed  in  making  the 
necessary  arrangements  and  giving  the  necessary  instructions 
to  the  assistant  assessors  for  the  valuation ;  and  five  dollars 
per  day  for  every  day  employed  in  hearing  appeals,  revising 
valuations,  and  making  out  lists  agreeably  to  the  provisions 
of  this  act ;  and  one  dollar  for  every  hundred  taxable 
persons  contained  in  the  tax  list,  as  delivered  by  him  to  said 
cdllectors,  and  forwarded  to  the  Commissioner  of  Internal 
Revenue;  to  each  assistant  assessor  three  dollars  for  every 
day  actually  employed  in  collecting  lists  and  making  valua¬ 
tions,  the  number  of  days  necessary  for  that  purpose  to  be 
certified  by  the  assessor  and  approved  by  the  Commissioner 
of  Internal  Revenue ;  and  one  dollar  for  every  hundred 
taxable  persons  contained  in  the  tax  list,  as  completed  and 
delivered  by  him  to  the  assessor.  And  the  said  assessors  and 
assistant  assessors,  respectively,  shall  also  be  allowed  their 
necessary  and  reasonable  charges  for  stationery  and  blank 
books  used  in  the  execution  of  their  duties,  and  the  compensa¬ 
tion  herein  specified  shall  be  in  full  for  all  expenses  not  other¬ 
wise  particularly  authorized:  Provided,  the  Secretary  of  the 
Treasury  shall  be,  and  he  is  hereby,  authorized  to  fix  such 


14 


THE  NATIONAL  TAX  LAW. 


additional  rates  of  compensation  to  be  made  to  assessors 
and  assistant  assessors  in  the  States  of  California  and  Oregon 
and  the  Territories,  as  may  appear  to  him  to  be  just  and 
equitable  in  consequence  of  the  greater  cost  of  living  and 
traveling  in  those  States  and  Territories,  and  as  may  in  his 
judgment  be  necessary  to  secure  the  services  of  competent 
and  efficient  men,  provided  the  rates  of  compensation  thus 
allowed  shall  not  exceed  the  rates  paid  to  similar  officers  in 
such  States  and  Territories  respectively.  In  cases  where  a 
collection  district  embraces  more  than  a  single  Congressional  dis¬ 
trict,  the  Secretary  of  the  Treasury  may  allow  the  assessor 
such  compensation  as  he  may  deem  necessary.  ✓ 

AGGREGATE  LISTS. 

Sec.  18.  And  be  it  further  enacted ,  That  each  collector,  on 
receiving  a  list,  as  aforesaid,  and  from  time  to  time  as  such 
lists  may  be  received  from  the  said  assessors  respectively, 
shall  subscribe  three  receipts,  one  of  which  shall  be  given  on 
a  full  and  correct  copy  of  such  list ;  which  list  shall  be  de¬ 
livered  by  him  to,  and  shall  remain  with,  the  assessor  of  his 
collection  district,  and  shall  be  open  to  the  inspection  of  any 
person  who  may  apply  to  inspect  the  same ;  and  the  other 
two  receipts  shall  be  given  on  aggregate  statements  of  the  lists 
aforesaid,  exhibiting  the  gross  amount  of  taxes  to  be  collected 
in  his  collection  district ;  one  of  which  aggregate  statements 
and  receipts  shall  be  transmitted  to  the  Commissioner  of  Inter¬ 
nal  Revenue,  and  the  other  to  the  First  Comptroller  of  the 
Treasury ;  and  all  lists  received  from  time  to  time,  as  afore¬ 
said,  shall  be  in  like  form  and  manner  transmitted  as  afore¬ 
said. 

TAX-COLLECTION — PENALTY  FOR  NON-PAYMENT,  ETC. 

Sec^19.  And  be  it  further  enacted,  That  each  of  said  col¬ 
lectors  shall,  within  ten  days  after  receiving  his  annual  col¬ 
lection  list  from  the  assessors,  respectively,  as  aforesaid,  give 
noticel  by  advertisement  published  in  each  county  in  his  col¬ 
lection  district,  in  one  newspaper  printed  in  such  county,  if 
any  such  there  be,  and  by  notifications  to  be  posted  up  in  at 
least  four  public  places  >h  each  county  in  his  collection  dis¬ 
trict,  dial;  the  said  duties  have  become  due  and  payable,  and 
state  the  time  and  place  within  said  county  at  which  he  will 
attend  to  receive  the  same,  which  time  shall  not  be  less 


PEN  ALT’?  FOR  NON-PAYMENT. 


15 


than  ten  days  after  such  notification  ;  and  all  persons  who  shall 
neglect  to  pay  the  duties  and  taxes  so  as  aforesaid  assessed 
upon  them  to  the  collector  within  the  time  specified,  shall  be 
liable  to  pay  ten  per  centum  additional  upon  the  amount 
thereof,  the  fact  of  which  liability  shall  be  stated  in  the 
advertisement  and  notifications  aforesaid.  And  with  regard 
to  all  persons  who  shall  neglect  to  pay  as  aforesaid,  it  shall 
be  the  duty  of  the  collector,  in  person  or  by  deputy,  within 
twenty  days  after  such  neglect,  to  make  a  demand  personally, 
or  at  the  dwellings  or  usual  places  of  business  of  such  persons, 
if  any  they  have,  for  payment  of  said  duties  or  taxes,  with  the 
ten  per  centum  additional  aforesaid.  And  with  respect  to  all 
such  duties  or  taxes  as  are  not  included  in  the  annual  lists 
aforesaid,  and  all  taxes  and  duties  the  collection  of  which 
is  not  otherwise  provided  for  in  this  act,  it  shall  be  the  duty 
of  each  collector,  in  person  or  by  deputy,  to  demand  payment 
thereof,  in  manner  aforesaid,  within  ten  days  from  and  after 
receiving  the  list  thereof  from  the  assessor ;  and  if  the  annual 
and  other  duties  shall  not  be  paid  within  ten  days  from  and 
after  such  demand  therefor,  it  shall  be  lawful  for  such  collec¬ 
tor  or  his  deputies  to  proceed  to  collect  the  said  duties  or 
taxes,  with  ten  per  centum  additional  thereto,  as  aforesaid, 
by  distraint  and  sale  of  the  goods,  chattels  or  effects  of  the 
persons  delinquent  as  aforesaid.  And  in  case  of  such  dis¬ 
traint,  it  shall  be  the  duty  of  the  officer  charged  with  the  col¬ 
lection  to  make,  or  cause  to  be  made,  an  account  of  the  goods 
or  chattels  which  may  be  distrained,  a  copy  of  which,  signed 
by  the  officer  making  such  distraint,  shall  be  left  with  the 
owner  or  possessor  of  such  goods,  chattels  or  effects,  or  at  his 
or  her  dwelling,  with  some  person  of  suitable  age  and  discre¬ 
tion,  with  a  note  of  the  sum  demanded,  and  the  time  and 
place  of  sale ;  and  the  said  officer  shall  forthwith  cause  a 
notification  to  be  published  in  some  newspaper  within  the 
county  wherein  said  distraint  is  made,  if  there  is  a  newspaper 
published  in  said  county,  or  to  be  publicly  posted  up  at  the 
post-office,  if  there  be  one  within  five  miles,  nearest  to  the 
residence  of  the  person  whose  property  shall  be  distrained, 
and  in  not  less  than  two  other  public  places,  wffiicli  notice 
shall  specify  the  articles  distrained,  and  the  time  and  place 
for  the  sale  thereof,  which  time  shall  not  be  less  than  ten  nor 


L0 


THE  NATIONAL  TAX  LAW. 


more  than  twenty  days  from  the  date  of  such  notification, 
and  the  place  proposed  for  sale  not  more  than  five  miles  dis¬ 
tant  from  the  place  of  making  such  distraint :  Provided ,  that 
in  any  case  of  distraint  for  the  payment  of  the  duties  or  taxes 
aforesaid,  the  goods,  chattels  or  effects  so  distrained  shall  and 
may  be  restored  to  the  owner  or  possessor,  if,  prior  to  the 
sale,  payment  of  the  amount  due,  or  tender  thereof,  shall  be 
made  to  the  proper  officer  charged  wfith  the  collection  of  the 
full  amount  demanded,  together  with  such  fee  for  levying, 
and  such  sum  for  the  necessary  and  reasonable  expense  of 
removing,  advertising  and  keeping  the  goods,  chattels  or  effects 
so  distrained  as  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue ;  but  in  case  of  non-payment  or  tender,  as 
aforesaid,  the  said  officers  shall  proceed  to  sell  the  said  goods, 
chattels  or  effects  at  public  auction,  and  shall  and  may  retain 
from  the  proceeds  of  such  sale  the  amount  demandable  for 
the  use  of  the  United  States,  with  the  necessary  and  reason¬ 
able  expenses  of  distraint  and  sale,  and  a  commission  of  five 
per  centum  thereon  for  his  owrn  use,  rendering  the  overplus, 
if  any  there  be,  to  the  person  whose  goods,  chattels  or  effects 
shall  have  been  distrained :  Provided ,  that  there  shall  be  ex¬ 
empt  from  distraint  the  tools  or  implements  of  a  trade  or  pro¬ 
fession,  one  cow,  arms,  and  provisions,  and  household  furni¬ 
ture  kept  for  use,  and  apparel  necessary  for  a  family. 

PROPERTY  SOLD  FOR  TAXES. 

Sec.  20.  And  be  it  further  enacted ,  That  in  all  cases  where 
the  property  liable  to  distraint  for  duties  or  taxes  under  this 
act  may  not  be  divisible,  so  as  to  enable  the  collector  by  a 
sale  of  part  thereof  to  raise  the  whole  amount  of  the  tax,  with 
all  costs,  charges  and  commissions,  the  whole  of  such  prop¬ 
erty  shall  be  sold,  and  the  surplus  of  the  proceeds  of  the  sale, 
after  satisfying  the  duty  or  tax,  costs  and  charges,  shall  bo 
paid  to  the  owner  of  the  property,  or  his,  her  or  their  legal 
representatives,  or  if  he,  she  or  they  can  not  be  found,  or 
refuse  to  receive  the  same,  then  such  surplus  shall  be  de¬ 
posited  in  the  Treasury  of  the  United  States,  to  be  there  held 
for  the  use  of  the  owner,  or  his,  her  or  their  legal  representa¬ 
tives,  until  he,  she  or  they  shall  make  application  therefor  to 
the  Secretary  of  the  Treasury,  who,  upon  such  application, 
shall,  by  warrant  on  the  treasury,  cause  the  same  to  be  paid 


SEIZED  PROPERTY  AND  TITLES  THEREFOR. 


17 


to  the  applicant.  And  if  the  property  advertised  for  sale  as 
aforesaid  can  not  be  sold  for  the  amount  of  the  duty  or  tax 
due  thereon,  with  the  costs  and  charges,  the  collector  shall 
purchase  the  same  in  behalf  of  the  United  States  for  an  amount 
not  exceeding  the  said  tax  or  duty,  with  the  costs  and  charges 
thereon.  And  all  property  so  purchased  may  be  sold  by  said 
collector  under  such  regulations  as  may  be  prescribed  by 
the  Commissioner  of  Internal  Revenue.  And  the  collector 
shall  render  a  distinct  account  of  all  charges  incurred  in  the 
sale  of  such  property,  and  shall  pay  into  the  Treasury  the 
surplus,  if  any  there  be,  after  defraying  the  charges. 

SEIZED  PROPERTY,  AND  TITLES  THEREFOR. 

Sec.  21.  And  le  it  further  enacted ,  That  in  any  case  where 
goods,  chattels  or  effects  sufficient  to  satisfy  the  duties  imposed 
by  this  act  upon  any  person  liable  to  pay  the  same,  shall 
not  be  found  by  the  collector  or  deputy  collector  whose 
duty  it  may  be  to  collect  the  same,  he  is  hereby  authorized 
to  collect  the  same  by  seizure  and  sale  of  real  estate ;  and 
the  officer  making  such  seizure  and  sale  shall  give  notice 
to  the  person  whose  estate  is  proposed  to  be  sold,  by 
giving  him  in  hand,  or  leaving  at  his  last  and  usual  place  of 
abode,  if  he  has  any  such  within  the  collection  district  where 
said  estate  is  situated,  a  notice  in  writing,  stating  what  par¬ 
ticular  estate  is  proposed  to  be  sold,  describing  the  same 
with  reasonable  certainty,  and  the  time  when  and  place  where 
said  officer  proposes  to  sell  the  same,  which  time  shall  not  be 
less  than  ten  nor  more  than  twenty  days  from  the  time  of  giving 
said  notice ;  and  the  said  officer  shall  also  cause  a  notification 
to  the  same  effect  to  be  published  in  some  newspaper  within 
the  county  where  such  seizure  is  made,  if  any  such  there  be 
and  shall  also  cause  a  like  notice  to  be  posted  up  at  the  post- 
office  nearest  to  the  place  of  residence  of  the  person  whose 
estate  shall  be  so  seized,  and  in  two  other  public  places 
within  the  county ;  and  the  place  of  said  sale  shall  not  be 
more  than  five  miles  distant  from  the  estate  seized.  At 
the  time  and  place  appointed,  the  officer  making  such  seizure 
shall  proceed  to  sell  the  said  estate  at  public  auction,  offering 
the  same  at  a  minimum  price,  including  the  amount  of  duties, 
with  the  ten  per  centum  additional  thereon,  and  all  chargee  for 
advertising,  and  an  officer’s  fee  of  ten  dollars  ;  and  if  no  per- 


18 


THE  NATIONAL  TAX  LAW. 


son  offers  for  said  estate  the  amount  of  said  minimum,  the 
officer  shall  declare  the  same  to  be  purchased  by  him  for  the 
United  States,  and  shall  deposit  with  the  District  Attorney 
of  the  United  States  a  deed  thereof,  as  hereinafter  specified 
and  provided,  otherwise  the  same  shall  be  declared  to  be  sold 
to  the  highest  bidder ;  and  said  sale  may  be  adjourned  by  said 
officer  for  a  period  not  exceeding  five  days,  if  he  shall  think 
L  advisable  so  to  do.  If  the  amount  bid  shall  not  be  then  and 
there  paid,  the  offioer  shall  forthwith  proceed  to  again  sell  said 
estate  in  the  same  manner.  If  the  amount  bid  shall  be  then 
and  there  paid,  the  officer  shall  give  his  receipt  therefor,  if 
requested,  and  within  five  days  thereafter  he  shall  make  out  a 
deed  of  the  estate  so  sold  to  the  purchaser  thereof,  and  exe¬ 
cute  the  same  in  his  official  capacity  in  the  manner  prescribed 
by  the  laws  of  the  State  in  which  said  estate  may  [be]  situated, 
in  which  said  deed  shall  be  recited  the  fact  of  said  seizure  and 
sale  with  the  cause  thereof,  the  amount  of  duty  for  which  said 
sale  was  made,  and  of  all  charges  and  fees,  and  the 
amount  paid  by  the  purchaser,  and  all  his  acts  and  doings  in 
relation  to  said  seizure  and  sale,  and  shall  have  the  same  ready 
for  delivery  to  said  purchaser,  and  shall  deliver  the  same  accord¬ 
ingly  upon  request  therefor ;  and  said  deed  shall  be  prima  facie 
evidence  of  the  truth  of  the  facts  stated  therein,  and  if  the  pro¬ 
ceedings  of  the  officer,  as  set  forth,  have  been  substantially  in 
pursuance  of  the  provisions  of  this  act,  shall  be  considered  and 
operate  as  a  conveyance  to  the  purchaser  of  the  title  to  said 
estate,  but  shall  not  affect  the  rights  of  third  persons,  acquired 
previously  to  the  claim  of  the  United  States  under  this  act.  The 
surplus,  if  any,  arising  from  such  sale  shall  be  disposed  of  as 
provided  in  this  act  for  like  cases  arising  upon  sales  of  per¬ 
sonal  property ;  and  any  person  whose  estate  may  be 
seized  for  duties  as  aforesaid  shall  have  the  same  right  to 
pay  or  tender  the  amount  due,  with  all  proper  charges  there¬ 
on,  prior  to  the  sale  thereof,  and  thereupon  to  relieve  his  said 
estate  from  sale  as  aforesaid,  as  is  provided  in  this  act  for  per 
sonal  property  similarly  situated.  And  any  collector  or 
deputy  collector  may,  for  the  collection  of  duties  imposed 
upon  any  person  by  this  act  and  committed  to  him  for 
collection,  seize  and  sell  the  lands  of  such  person  situated  in  any 
other  collection  district  within  the  State  in  which  said  officer 


PROPERTY  OF  ALIENS  AND  ABSENTEES. 


19 


resides,  and  his  proceedings  in  relation  thereto  shall  have  the 
same  effect  as  if  the  same  were  had  in  his  proper  collection 
district ;  and  the  owners,  their  heirs,  executors  or  administra¬ 
tors,  or  any  person  having  an  interest  therein,  or  any  person 
on  their  behalf,  shall  have  liberty  to  redeem  the  lands  sold, 
as  aforesaid,  within  one  year  from  and  after  recording  the 
said  deed,  upon  payment  to  the  purchaser,  or,  in  case  he  can 
not  be  found  in  the  county  where  the  lands  are  situate,  to 
the  collector  for  the  use  of  the  purchaser,  his  heirs  or  assigns, 
of  the  amount  paid  by  the  purchaser,  with  interest  on  the 
same  at  the  rate  of  twenty  per  centum  per  annum.  And  it 
shall  be  the  duty  of  every  collector  to  keep  a  record  of  all 
sales  of  land  made  in  his  collection  district,  whether  by  him¬ 
self  or  his  deputies,  in  which  shall  be  set  forth  the  tax  for 
which  any  such  sale  was  made,  the  dates  of  seizure  and  sale, 
the  name  of  the  party  assessed,  and  all  proceedings  in  making 
said  sale,  the  amount  of  fees  and  expenses,  the  name  of  the 
purchaser,  and  the  date  of  the  deed,  which  record  shall  bo 
certified  by  the  officer  making  the  sale.  And  it  shall  be  the 
duty  of  any  deputy  making  sale,  as  aforesaid,  to  return  a 
statement  of  all  his  proceedings  to  the  collector,  and  to  certify 
the  record  thereof.  And  in  case  of  the  death  or  removal  of 
the  collector,  or  the  expiration  of  his  term  of  office  from  any 
other  cause,  said  record  shall  be  deposited  in  the  office  of  the 
Clerk  of  the  District  Court  of  the  United  States  for  the  dis¬ 
trict  within  which  the  said  collector  resided,  and  a  copy  of 
every  such  record  certified  by  the  collector,  or  by  the  clerk, 
as  the  case  may  require,  shall  be  evidence  in  any  court  of  the 
truth  of  the  facts  therein  stated.  And  when  any  lands  sold 
as  aforesaid,  shall  be  redeemed  as  hereinbefore  provided,  the 
collector  or  clerk,  as  the  case  may  be,  shall  make  an  entry 
of  the  fact  upon  the  record  aforesaid,  and  the  said  entry  shall 
be  evidence  of  such  redemption.  And  the  claim  of  the 
Government  to  lands  sold  under  and  by  virtue  of  the  fore¬ 
going  provisions,  shall  be  held  to  have  accrued  at  the  time  of 
seizure  thereof. 

PROPERTY  OF  ALIENS  AND  ABSENTEES. 

Sec.  22.  And  be  it  further  enacted ,  That  if  any  collector 
shall  find  upon  any  lists  of  taxes  returned  to  him  for  collection 
property  lying  within  his  district  which  is  charged  with  any 


40 


THE  NATIONAL  TAX  LAW. 


specific  or  ad  valorem  tax  or  duty,  but  which  is  not  owned, 
occupied  or  superintended  by  some  person  known  to  such 
collector  to  reside  or  to  have  some  place  of  business  within 
the  United  States,  such  collector  shall  forthwith  take  such 
property  into  his  custody,  and  shall  advertise  the  same,  and 
the  tax  charged  upon  the  same,  in  some  newspaper  published 
in  his  district,  if  any  shall  be  published  therein,  otherwise  in 
some  newspaper  in  an  .adjoining  district,  for  the  space  of  thirty 
days ;  and  if  the  taxes  thereon,  with  all  charges  for  adver¬ 
tising,  shall  not  be  paid  within  said  thirty  days,  such  collector 
shall  proceed  to  sell  the  same,  or  so  much  as  is  necessary,  in 
the  manner  provided  for  the  sale  of  other  goods  distrained 
for  the  non-payment  of  taxes,  and  out  of  the  proceeds  shall 
satisfy  all  taxes  charged  upon  such  property,  with  the  costs 
of  advertising  and  selling  the  same.  And  like  proceedings 
to  those  provided  in  the  preceding  section  for  the  purchase 
and  resale  of  property  which  can  not  be  sold  for  the  amount  of 
duty  or  tax  due  thereon,  shall  be  had  with  regard  to  property 
sold  under  the  provisions  of  this  section.  And  any  surplus 
arising  from  any  sale  herein  provided  for  shall  be  paid  into 
the  treasury,  for  the  benefit  of  the  owner  of  the  property. 
And  the  Secretary  of  the  Treasury  is  authorized  in  any  case 
where  money  shall  be  paid  into  the  treasury  for  the  Nbenefit 
of  any  owner  of  property  sold  as  aforesaid,  to  repay  the  same, 
on  proper  proof  being  furnished  that  the  person  applying 
therefor  is  entitled  to  receive  the  same. 

COLLECTORS  TO  PAY  MONTHLY. 

Sec.  23.  And  be  it  further  enacted ,  That  the  several  collec¬ 
tors  shall,  at  the  expiration  of  each  and  every  month,  after 
they  shall  respectively  commence  their  collections,  transmit  to 
the  Commissioner  of  Internal  Revenue  a  statement  of  the 
collections  made  by  them,  respectively,  within  the  month,  and 
pay  over  monthly,  or  at  such  time  or  times  as  may  be  re¬ 
quired  by  the  Commissioner  of  Internal  Revenue,  the  moneys 
by- them  respectively  collected  within  the  said  term,  and  at 
such  places  as  may  be  designated  and  required  by  the  Com¬ 
missioner  of  Internal  Revenue ;  and  each  of  the  said  collectors 
shall  complete  the  collection  of  all  sums  annually  assigned  to 
him  for  collection,  as  aforesaid,  shall  pay  over  the  same  into 
the  treasury,  and  shall  render  his  final  account  to  the  Frea* 


DELINQUENT  COLLECTORS. 


21 


sury  Department  as  often  as  he  may  be  required,  and  within 
si^  months  from  and  after  the  day  when  he  shall  hava 
received  the  collection  lists  from  the  said  assessors  or  assistant 
assessors,  as  aforesaid.  And  the  Secretary  of  the  Treasury  is 
authorized  to  designate  one  or  more  depositories  in  each 
State,  for  the  deposit  and  safe  keeping  of  the  moneys  collected 
by  virtue  of  this  act,  and  the  receipt  of  the  proper  officer  of 
such  dspository  to  a  collector  for  the  money  deposited  by 
him  shall  be  a  sufficient  voucher  for  such  collector  in  the 
settlement  of  his  accounts  at  the  Treasury  Department.  And 
the  Commissioner  of  Internal  lievenue  may,  under  the  direc¬ 
tion  of  the  Secretary  of  the  Treasury  prescribe  such  regula¬ 
tions  with  reference  to  such  deposits  as  he  may  deem  necessary. 
collector’s  account  current. 

Sec.  24.  And  be  it  further  enacted ,  That  each  collector  shall 
be  charged  with  the  whole  amount  of  taxes  by  him  receipted, 
whether  contained  in  lists  delivered  to  him  by  the  assessors, 
respectively,  or  delivered  or  transmitted  to  him  by  assistant 
assessors  from  time  to  time,  or  by  other  collectors,  and  shall 
be  credited  with  the  amount  of  duties  or  taxes  contained  in 
the  lists  transmitted  in  the  manner  above  provided  to  other 
collectors,  and  by  them  receipted  as  aforesaid ;  and  also  for 
the  duties  or  taxes  of  such  persons  as  may  have  absconded, 
or  become  insolvent,  prior  to  the  day  when  the  duty  or  tax 
ought,  according  to  the  provisions  of  this  act,  to  have  been 
collected :  Provided ,  that  it  shall  be  proved  to  the  satisfaction 
of  the  First  Comptroller  of  the  Treasury  that  due  diligence 
was  used  by  the  collector,  and  that  no  property  was  left  from 
which  the  duty  or  tax  could  have  been  recovered.  And  each 
collector  shall  also  be  credited  with  the  amount  of  all  prop¬ 
erty  purchased  by  him  for  the  use  of  the  United  States,  pro¬ 
vided  he  shall  faithfully  account  for,  and  pay  over  the  pro¬ 
ceeds  thereof  upon  a  resale  of  the  same  as  required  by  this 
act. 

PROCEEDINGS  AGAINST  DELINQUENT  COLLECTORS. 

Sec.  25.  And  be  it  further  enacted ,  That  if  any  collector 
shall  fail  either  to  collect  or  to  render  his  account,  or  to  pay 
over  in  the  manner  or  within  the  times  hereinbefore  provided, 
it  shall  be  the  duty  of  the  First  Comptroller  of  the  Treasury, 
and  he  is  hereby  authorized  and  required,  immediately  after 


22 


THE  NATIONAL  TAX  LAW. 


such  delinquency,  to  report  the  same  to  the  Solicitor  of  the 
Treasury,  who  shall  issue  a  warrant  of  distress  against  such 
delinquent  collector  and  his  sureties,  directed  to  the  marshal 
of  the  district,  therein  expressing  the  amount  of  the  taxes 
with  which  the  said  collector  is  chargeable,  and  the  sums,  if 
any,  which  have  been  paid.  And  the  said  marshal  shall, 
himself,  or  by  his  deputy,  immediately  proceed  to  levy  and 
collect  the  sum  which  may  remain  due,  by  distress  and  sale 
of  the  goods  and  chattels,  or  any  personal  effects  of  the  delin¬ 
quent  collector,  giving  at  least  five  days  notice  of  the  time 
and  place  of  sale,  in  the  manner  provided  by  law  for  adver¬ 
tising  sales  of  personal  property  on  execution  in  the  State 
wherein  such  collector  resides ;  and,  furthermore,  if  such 
goods,  chattels  and  effects  can  not  be  found  sufficient  to  satisfy 
the  said  warrant,  the  said  marshal  or  his  deputy  shall  and 
may  proceed  to  levy  and  collect  the  sum  which  remains  due, 
by  distress  and  sale  of  the  goods  and  chattels,  or  any  personal 
effects,  of  the  surety  or  sureties  of  the  delinquent  collector, 
giving  notice  as  hereinbefore  provided,  and  the  bill  of  sale  of 
the  officer  of  any  goods,  chattels,  or  other  personal  property 
distrained  and  sold  as  aforesaid,  shall  be  conclusive  evidence 
of  title  to  the  purchaser,  and  prima  facie  evidence  of  the  right 
of  the  officer  to  make  such  sale,  and  of  the  correctness  of  his 
proceedings  in  selling  the  same.  And  for  want  of  goods  and 
chattels,  or  other  personal  effects  of  such  collector  or  his  sure¬ 
ties,  sufficient  to  satisfy  any  warrant  of  distress,  issued  pursu¬ 
ant  to  the  preceding  section  of  this  act,  the  lands  and  real 
estate  of  such  collector  and  his  sureties,  or  so  much  thereof 
as  may  be  necessary  for  satisfying  the  said  warrant,  after 
being  advertised  for  at  least  three  weeks  in  not  less  than 
three  public  places  in  the  collection  district,  and  in  one  news¬ 
paper  printed  in  the  county  or  district,  if  any  there  be,  prior 
to  the  proposed  time  of  sale,  may  and  shall  be  sold  at  public 
auction  by  the  marshal  or  his  deputy,  who,  upon  such  sale, 
shall,  as  such  marshal  or  deputy  marshal,  make  and  deliver 
to  the  purchaser  of  the  premises  so  sold  a  deed  of  conveyance 
thereof,  to  be  executed  and  acknowledged  in  the  manner  and 
form  prescribed  by  the  laws  of  the  State  in  which  said  lands 
are  situated,  which  said  deed  so  made  shall  invest  the  pur¬ 
chaser  with  all  the  title  and  interest  of  the  defendant  or 


PENALTY  FOR  EXTORTION. 


23 


defendants  named  in  said  warrant,  existing  at  the  time  of 
seizure  thereof.  And  all  moneys  that  may  remain  of  the 
proceeds  of  such  sale  after  satisfying  the  said  warrant  of 
distress,  and  paying  the  reasonable  costs  and  charges  of  sale, 
shall  be  returned  to  the  proprietor  of  the  lands  or  real  estate 
sold  as  aforesaid. 

PENALTY  FOR  EXTORTION. 

Sec.  26.  And  be  it  further  enacted ,  That  each  and  every 
collector,  or  his  deputy,  who  shall  exercise  or  be  guilty  of 
any  extortion  or  willful  oppression,  under  color  of  this  act,  or 
shall  knowingly  demand  other  or  greater  sums  than  shall  be 
authorized  by  this  act,  shaH  be  liable  to  pay  a  sum  not  exceed¬ 
ing  double  the  amount  of  damages  accruing  to  the  party 
injured,  to  be  recovered  by  and  for  the  use  of  the  party 
injured,  with  costs  of  suit,  and  shall  be  dismissed  from  office, 
and  be  disqualified  from  holding  such  office  thereafter;  and 
each  and  every  collector,  or  his  deputies,  shall  give  receipts 
for  all  sums  by  them  collected  and  retained  in  pursuance  of 
this  act. 

THE  RIGHT  OF  ENTRY  TO  PREMISES. 

Sec.  27.  And  be  it  further  enacted,  That  a  collector  or 
deputy  collector,  assessor  or  assistant  assessor  shall  be  author¬ 
ized  to  enter,  in  the  daytime,  any  brewery,  distillery,  manu¬ 
factory,  building,  or  place  where  any  property,  articles,  or 
objects,  subject  to  duty  or  taxation  under  the  provisions  of 
this  act,  are  made,  produced,  or  kept,  within  his  district,  so 
far  as  it  may  be  necessary  for  the  purpose  of  examining  said 
property,  articles,  or  objects,  or  inspecting  the  accounts 
required  by  this  act  from  time  to  time  to  be  made.  And 
every  owner  of  such  brewery,  distillery,  manufactory,  build¬ 
ing,  or  place,  or  persons  having  the  agency  or  superintendence 
of  the  same,  who  shall  refuse  to  admit  such  officer,  or  to  suffer 
him  to  examine  said  property,  articles,  or  objects,  or  to  inspect 
said  accounts,  shall  for  every  such  refusal,  forfeit  and  pay  the 
sum  of  five  hundred  dollars. 

penalty  for  obstruction. 

Sec.  28.  And  be  it  further  enacted ,  That  if  any  person  shall 
forcibly  obstruct  or  hinder  a  collector  or  deputy  collector  in 
the  execution  of  this  act,  or  of  any  power  and  authority 
hereby  vested  in  him,  or  Bhall  forcibly  rescue,  or  cause  to  be 


u 


THE  NATIONAL  TAX  LAW. 


rescued,  any  property,  articles,  or  o'bjects,  after  the  same  shali 
nave  been  seized  by  him,  or  shall  attempt  or  endeavor  so  to 
do,  the  person  so  offending  shall,  for  every  such  offense, 
forfeit  and  pay  the  sum  of  five  hundred  dollars. 

IN  CASE  OF  COLLECTOR’S  SICKNESS,  ETC. 

Sec.  29.  And  be  it  further  enacted ,  That  in  case  of  tie 
sickness  or  temporary  disability  of  a  collector  to  discharge 
such  of  his  duties  as  can  not  under  existing  laws  be  discharged 
by  a  deputy,  they  may  be  devolved  by  him  upon  one  of  liia 
deputies :  Provided ,  that  information  thereof  be  immediately 
communicated  to  fke  Secretary  of  the  Treasury,  and  shall  not 
be  disapproved  by  him.  And  provided  further ,  that  the 
responsibility  of  the  collector  or  his  sureties  to  the  United 
States  shall  not  be  affected  or  impaired  thereby. 

IN  CASE  OF  COLLECTOR’^  DEATH,  ETC. 

Sec.  30.  And  be  it  further  enacted ,  That  in  case  a  collector 
shall  die,  resign,  or  be  removed,  the  deputies  of  such  collector 
shall  continue  to  act  until  their  successors  are  appointed  ;  and 
the  deputy  of  such  collector  longest  in  service  at  the  time 
immediately  preceding  may  and  shall,  until  a  successor  shall 
be  appointed,  discharge  all  the  duties  of  said  collector ;  and 
for  the  official  acts  and  defaults  of  such  deputy  a  remedy  shall 
be  had  on  the  official  bond  of  the  collector,  as  in  other  cases ; 
and  of  two  or  more  deputy  collectors,  appointed  on  the  same 
day,  the  one  residing  nearest  the  residence  of  the  collector  at 
the  time  of  his  death,  resignation  or  removal,  shall  in  like 
manner  discharge  the  said  duties  until  the  appointment  of  a 
successor ;  and  any  bond  or  security  taken  of  such  deputy  by 
such  collector,  pursuant  to  the  fifth  section  of  this  act,  shali 
be  available  to  his  heirs  or  representatives  to  indemnify  them 
for  loss  or  damage  accruing  from  any  act  of  the  proper  deputy 
so  continuing  or  so  succeeding  to  the  duties  of  such  collector. 

RIGHT  OF  COLLECTORS  TO  SUE,  ETC. 

Sec.  31.  And  be  it  further  enacted,  That  it  shall  be  the  duty 
of  the  collectors  aforesaid,  or  their  deputies,  in  their  respective 
districts,  and  they  are  hereby  authorized,  to  collect  all  the 
duties  and  taxes  imposed  by  this  act,  however  the  same 
may  be  designated,  and  to  prosecute  for  the  recovery  of  the 
same,  and  for  the  recovery  of  any  sum  or  sums  which  may  be 


PENALTY  FOR  FALSE  OATH. 


25 


forfeited  by  virtue  of  this  act ;  and  all  fines,  penalties  and  for¬ 
feitures  which  may  be  incurred  or  imposed  by  virtue  of  this 
act,  shall  and  may  be  sued  for  and  recovered,  in  the  name  of 
*he  United  States,  or  of  the  collector  within  whose  district  any 
such  fine,  penalty  or  forfeiture  shall  have  been  incurred,  in 
kny  proper  form  of  action,  or  by  any  appropriate  form  of 
proceeding,  before  any  circuit  or  district  court  of  the  United 
States  for  the  district  within  which  said  fine,  penalty  or  for¬ 
feiture  may  have  been  incurred,  or  before  any  other  court  of 
competent  jurisdiction ;  and,  where  not  otherwise  and  differ¬ 
ently  provided  for,  one  moiety  thereof  shall  be  to  the  use  of 
the  United  States,  and  the  other  moiety  thereof  to  the  use  of 
the  person  who,  if  a  collector  or  deputy  collector,  shall  first 
inform  of  the  cause,  matter  or  thing  whereby  any  such  fine, 
penalty  or  forfeiture  was  incurred. 

PENALTY  FOR  FALSE  OATH. 

Sec.  32.  And  be  it  further  enacted,  That  if  any  person  in 
any  case,  matter,  hearing,  or  other  proceeding  in  which  an 
oath  or  affirmation  shall  be  required  to  be  taken  or  adminis¬ 
tered  under  and  by  virtue  of  this  act,  shall,  upon  the  taking 
of  such  oath  or  affirmation,  knowingly  and  willingly  swear 
or  affirm  falsely,  every  person  so  offending  shall  be  ^deemed 
guilty  of  perjury,  and  shall,  on  conviction  thereof,  be  subject 
to  the  like  punishment  and  penalties  now  provided  by  the 
laws  of  the  United  States  for  the  crime  of  perjury. 

ACCOUNTS — HOW  TO  BE  KEPT  AT  THE  TREASURY. 

Sec.  33.  And  be  it  further  enacted,  That  separate  accounts 
shall  be  kept  at  the  treasury  of  all  moneys  received  from 
internal  duties  or  taxes  in  each  of  the  respective  States, 
Territories  and  collection  districts,  and  that  separate  accounts 
Bhal.  be  kept  of  the  amount  of  each  species  of  duty  or  tax 
that  shall  accrue,  so  as  to  exhibit,  as  far  as  may  be,  the 
amount  collected  from  each  source  of  revenue,  with  the 
moneys  paid  to  the  collectors  and  deputy  collectors,  and  to 
the  other  officers  employed  in  each  of  the  respective  States, 
Territories  and  collection  districts — an  abstract  in  tabular 
form  of  which  accounts  it  shall  be  the  duty  of  the  Secretary 
of  the  Treasury,  annually  in  the  month  of  December,  to  ldy 
before  Congress. 


36 


THE  NATIONAL  TAX  LAW. 


COMPENSATION  TO  COLLECTORS. 

Sec  34.  And  be  it  further  enacted ,  That  there  shall  bo 
allowed  to  the  collectors  appointed  under  this  act,  in  full  com¬ 
pensation  for  their  services  and  that  of  their  deputies  in  carry¬ 
ing  this  act  into  effect,  a  commission  of  four  per  centum  upon 
the  first  hundred  thousand  dollars,  and  two  per  centum  upon 
all  sums  above  one  hundred  thousand  dollars ;  such  commis¬ 
sions  to  be  computed  upon  the  amounts  by  them  respectively 
paid  over  and  accounted  for  under  the  instructions  of  the 
Treasury  Department:  Provided,  that  in  no  case  shall  such 
commissions  exceed  the  sum  of  $10,000  per  annum,  except  as 
hereinafter  provided.  And  there  shall  be  further  allowed  to 
each  collector  his  necessary  and  reasonable  charges  for  sta¬ 
tionery  and  blank  books  used  in  the  performance  of  his  official 
duties,  which,  after  being  duly  examined  and  certified  by  the 
Commissioner  of  Internal  Revenue,  shall  be  paid  out  of  the 
treasury :  Provided ,  that  the  Secretary  of  the  Treasury  be  au¬ 
thorized  to  make  such  further  allowance  as  may  be  reasonable 
in  cases  in  which,  from  the  territorial  extent  of  the  district,  or 
from  the  amount  of  internal  duties  collected,  it  may  seem  just 
to  make  such  allowance ;  but  the  whole  compensation  shall 
not  exceed  $10,000,  except  in  collection  districts  embracing 
more  than  one  Congressional  district. 

IN  CASE  OP  A  PARTY  AGGRIEVED. 

Sec.  35.  And  be  it  further  enacted,  That  when  any  duty  or 
tax  shall  have  been  paid  by  levy  and  distraint,  any  person  or 
persons  or  party  who  may  feel  aggrieved  thereby  may  apply 
to  the  assessor  of  the  district  for  relief,  and  exhibit  such  evi¬ 
dence  as  he,  she  or  they  may  have  of  the  wrong  done,  or 
supposed  to  have  been  done,  and  after  a  full  investigation  the 
assessor  shall  report  the  case,  with  such  parts  of  the  evidence 
as  he  may  judge  material,  including  also  such  as  may  be 
regarded  material  by  the  party  aggrieved,  to  the  Commissioner 
of  Internal  Revenue,  who  may,  if  it  shall  be  made  to  appear 
to  him  that  such  duty  or  tax  was  levied  or  collected,  in  whole 
or  in  part,  wrongfully  or  unjustly,  certify  the  amount  wrong¬ 
fully  and  unjustly  levied  or  collected,  and  the  same  shall  be 
refunded  and  paid  to  the  person  or  persons  or  party  as  afore¬ 
said,  from  any  moneys  in  the  treasury  not  otherwise  appro¬ 
priated,  upon  the  presentation  of  such  certificate  to  the  proper 
officer  thereof. 


SPECIAL  PROVISIONS  FOR  SOME  STATES. 


27 


TITLE  IN  GOODS  DISTRAINED. 

Sec.  36.  And  be  it  further  enacted ,  That  in  all  cases  of  dis¬ 
traint  and  sale  of  goods  or  chattels,  for  non-payment  of  taxes 
provided  for  in  this  act,  the  bill  of  sale  of  such  goods  or 
chattels  given  by  the  officer  making  such  sale  to  the  purchaser 
thereof  shall  be  conclusive  evidence  of  the  right  of  the  officer 
to  make  such  sale,  and  of  the  correctness  of  his  proceedings  in 
selling  the  same. 

TAXES  DUE  FROM  STATES  IN  REBELLION. 

Sec.  37.  And  be  it  further  enacted,  That  if  for  any  cause,  at  any 
time  after  this  act  goes  into  operation,  the  laws  of  the  United 
States  can  not  be  executed  in  a  State  or  Territory  of  the  United 
States,  or  any  part  thereof,  or  within  the  District  of  Columbia 
it  shall  be  the  duty  of  the  President,  and  he  is  hereby  authorized, 
to  proceed  to  execute  the  provisions  of  this  act  within  the  limits 
of  such  State  or  Territory,  or  part  thereof,  or  District  of  Columbia 
so  soon  as  the  authority  of  the  United  States  therein  shall  be 
reestablished,  and  to  collect  the  sums  which  would  have  been 
due  from  the  persons  residing  or  holding  property,  goods,  wares 
or  merchandise,  object  or  article  therein  liable  to  any  duty,  license 
or  tax,  with  interest  at  the  rate  of  six  per  centum  per  annum 
thereon  from  the  time  such  duty,  license  or  tax  ought  to  have 
been  paid  until  paid  in  the  manner  and  under  the  regulations 
prescribed  in  this  act,  so  far  as  applicable,  and  where  not 
applicable  the  assessment  and  levy  shall  be  made  and  the 
time  and  manner  of  collection  regulated  by  the  instructions 
and  directions  of  the  Commissioner  of  Internal  Revenue,  under 
the  direction  of  the  Secretary  of  the  Treasury. 

SPECIAL  PROVISIONS  FOR  SOME  STATES. 

Sec.  38.  And  be  it  further  enacted ,  That  the  officers  who 
may  be  appointed  under  this  act,  except  within  those  districts 
within  any  State  or  Territory  which  have  been  or  maybe 
otherwise  specially  provided  for  by  law,  shall  be,  and  hereby 
are,  authorized,  in  all  cases  where  the  payment  of  such  tax 
has  not  been  assumed  by  the  State,  to  perform  all  the  duties 
relating  to  or  regarding  the  assessment  and  collection  of  the 
direct  tax  imposed  by  an  act  entitled  “  An  act  to  provide 
increased  revenue  from  imports,  to  pay  interest  on  the  public 
debt,  and  for  other  purposes,”  approved  August  fifth,  one 
thousand  eight  hundred  and  sixty-one,  or  any  direct  tax  which 


THE  NATIONAL  TAX  LAW 


may  be  hereafter  enacted :  Provided ,  that  the  sum  of  nine* 
teen  thousand  three  hundred  and  twelve  dollars,  direct  tax, 
laid  upon  the  Territory  of  Nebraska  by  said  act,  shall  be  paid 
and  satisfied  by  deducting  said  amount  from  the  appropriation 
for  legislative  expenses  of  the  Territory  of  Nebraska  for  the 
year  ending  thirtieth  of  June,  one  thousand  eight  hundred  and 
sixty-three,  and  no  further  claim  shall  be  made  by  said  Terri¬ 
tory  for  legislative  expenses  for  said  year:  Provided  further, 
that  the  State  of  Tennessee  shall  have  until  the  first  day  of 
December  next  to  assum  e  the  payment  of  her  portion  of  said 
tax. 


III.— SPIRITS,  ALE,  BEER  AND  PORTER. 

LICENSES  TO  DISTIL,  ACCOUNTS,  ETC. 

Sec.  39.  And  be  it  further  enacted ,  That  it  shall  be  the  duty 
of  the  collectors  within  their  respective  districts,  to  grant  li¬ 
censes  for  distilling,  which  licenses  shall  contain  the  date 
thereof,  the  sum  paid,  and  the  time  when  the  same  will  expire, 
and  shall  be  granted  to  any  person,  being  a  resident  of  the 
United  States,  who  shall  desire  the  same,  by  application  in 
writing  to  such  collector,  upon  payment  of  the  sum  or  duty 
payable  by  this  act  upon  each  license  requested.  And  at  the 
time  of  applying  for  said  license,  and  before  the  same  is  issued, 
the  person  so  applying  shall  give  bond  to  the  United  States  in 
such  sum  as  shall  be  required  by  the  collector,  and  with  one 
or  more  sureties,  to  be  approved  by  said  collector,  conditioned 
that  in  case  any  additional  still  or  stills,  or  other  implements 
to  be  used  as  aforesaid,  shall  be  erected  by.  him,  his  agent  or 
superintendent,  he  will,  before  using  or  causing  or  permitting 
the  same  to  be  used,  report  in  writing  to  the  said  collector  the 
capacity  thereof,  and  information  from  time  to  time  of  any 
change  in  the  form,  capacity,  ownership,  agency,  or  superin¬ 
tendence,  which  all  or  either  of  the  said  stills  or  other  imple¬ 
ments  may  undergo ;  and  that  he  will,  from  day  to  day,  enter 
or  cause  to  be  entered,  in  a  book  to  be  kept  for  that  purpose, 
the  number  of  gallons  of  spirits  that  may  be  distilled  by  said 
still  or  stills,  or  other  implements,  and  also  of  the  quantities 
of  grain  or  other  vegetable  pioductions,  or  other  substances 
put  into  the  mash-tub  or  otherwise  used  by  him,  his  agent,  or 
superintendent,  for  the  . purpose  of  prodmsing  spirits,  which 


v 


APPLICATION  FOR  LICENSES. 


29 


said  book  shall  be  open  at  all  times  during  the  day  ^Sundays 
excepted)  to  tho  inspection  of  the  said  collector,  who  may 
make  any  memorandums  or  transcripts  therefrom ;  and  that 
he  will  render  to  the  said  collector,  on  the  first,  tenth  and 
twentieth  days  of  each  and  every  month,  or  within  five  days 
thereafter,  during  the  continuance  of  said  license,  an  exact 
account,  in  writing,  taken  from  his  books,  of  the  number  of 
gallons  of  spirits  distilled  and  sold  or  removed  for  consump¬ 
tion  or  sale  by  him,  his  agent  or  superintendent,  and  the 
proof  thereof,  and  also  of  the  quantities  of  grain  or  other  vege¬ 
table  productions,  or  other  substances,  put  into  the  mash -tub, 
or  otherwise  used  by  him,  his  agent,  or  superintendent,  for  the 
purpose  of  producing  spirits,  for  the  period  or  fractional 
part  of  a  month  then  next  preceding  the  date  of  said  report, 
which  said  report  shall  be  verified  by  affidavit  in  the  manner 
prescribed  by  this  act ;  and  that  he  will  not  sell  or  per¬ 
mit  to  be  sold,  or  removed  for  consumption  or  sale,  any 
spirits  distilled  by  him  under  and  by  virtue  of  his  said  license, 
until  the  same  shall  have  been  inspected,  gauged,  and  proved, 
and  the  quantity  thereof  duly  entered  upon  his  books  as  afore¬ 
said  ;  and  that  he  will,  at  the  time  of  rendering  said  account, 
pay  to  the  said  collector  the  duties  which  by  this  act  are 
imposed  on  the  spirits  so  distilled ;  and  the  said  bond  may  be 
renewed  or  changed,  from  time  to  time,  in  regard  to  the 
amount  and  sureties  thereof,  according  to  the  discretion  of  the 
collector. 

APPLICATION  FOR  LICENSES. 

Sec.  40.  And  be  it  further  enacted,  That  the  application  in 
writing  made  by  any  person  for  a  license  for  distilling,  as 
aforesaid,  shall  state  the  place  of  distilling,  the  number  and 
capacity  of  the  still  or  stills,  boiler  or  boilers,  and  the  name 
of  the  person,  firm,  company,  or  corporation  using  rne  same ; 
and  any  person  making  a  false  statement  in  either  if  the  said 
particulars  shall  forfeit  and  pay  the  sum  of  one  hundred  dol¬ 
lars,  to  be  recovered  with  costs  of  suit. 

TAX  ON  SPIRITS. 

Sec.  41.  And  be  it  further  enacted ,  That,  in  addition  to  the 
duties  payable  for  licenses  herein  provided,  there  shall  be  paid, 
on  all  spirits  that  may  be  distilled  and  sold,  or  removed  for 
consumption  or  sale,  of  first  proof,  on  and  after  the  first  day 


80 


THE  NATIONAL  TAX  LAW 


of  August,  one  thousand  eight  hundred  and  sixty- two,  the  duty 
of  twenty  cents  on  each  and  every  gallon,  which  shall  be  paid 
by  the  owner,  agent  or  superintendent  of  the  still  or  other 
vessel  in  which  the  said  spirituous  liquors  shall  have  been 
distilled  ;  which  duty  shall  be  paid  at  the  time  of  rendering 
the  accounts  of  spirituous  liquors  so  chargeable  with  duty, 
required  to  be  rendered  by  this  act:  Provided,  that  the  duty 
on  spirituous  liquors  and  all  other  spirituous  beverages  enu¬ 
merated  in  this  act  shall  be  collected  at  no  lower  rate  than 
the  basis  of  first  proof,  and  shall  be  increased  in  proportion 
for  any  greater  strength  than  the  strength  of  prcof. 

WHAT  IS  CONSIDERED  “  PROOF.” 

Sec.  42.  And  be  it  further  enacted,  That  the  term  fiist 
proof  used  in  this  act,  and  in  section  six  of  the  act  of  March 
second,  one  thousand  eight  hundred  and  sixty-one,  entitled 
“  An  act  to  provide  for  the  payment  of  outstanding  treasury 
notes,  to  authorize  a  loan,  to  regulate  and  fix  the  duties  on 
imports,  and  for  other  purposes,”  shall  be  construed,  and  is 
hereby  declared  to  mean,  that  proof  of  a  liquor  which  corre¬ 
sponds  to  fifty  degrees  of  Tralles’  centesimal  hydrometer, 
adopted  by  regulation  of  the  Treasury  Department,  of  August 
twelfth,  one  thousand  eight  hundred  and  fifty,  at  the  tempera¬ 
ture  of  sixty  degrees  of  Fahrenheit’s  thermometer ;  and  that 
in  reducing  the  temperatures  to  the  standard  of  sixty,  and  in 
levying  duties  on  liquors  above  and  below  proof,  the  table  of 
commercial  values,  contained  in  the  manual  for  inspectors  of 
spirits,  prepared  by  Professor  McGulloch,  under  the  super¬ 
intendence  of  Professor  Bache,  and  adopted  by  the  Treasury 
Department,  shall  be  used  and  taken  as  giving  the  proportions 
of  absolute  alcohol  in  the  liquids  gauged  and  proved  according 
to  which  duties  shall  be  levied. 

INSPECTORS  -AND  THEIR  DUTIES. 

Sec.  4B.  And  be  it  further  enacted,  That  there  shall  lie 
designated  by  the  collector  in  every  assessment  district  where 
the  same  may  be  necessary  one  or  more  inspectors,  who  shall 
take  an  oath  faithfully  to  perform  their  duties  in  such  form 
as  the  Commissioner  of  Internal  Be  venue  shall  prescribe,  and 
who  shall  be  entitled  to  receive  such  fees  as  may  be  fixed  and 
prescribed  by  said  Commissioner.  And  all  spirits  distilled  as 
aforesaid  by  any  person  licensed  as  aforesaid  shall,  before  tho 


BbNDED  WAREHOUSES — ACCOUNTS  OP  MANUFACTURE.  31 

same  is  used.,  or  removed  for  consumption  or  sale,  be  inspected, 
gauged  and  proved  by  some  person  so  as  aforesaid  designated 
for  the  performance  of  such  duties,  and  who  shall  mark  upon 
the  cask  or  other  package  containing  such  spirits,  in  a  manner 
to  be  prescribed  by  said  Commissioner,  the  quantity  and  proof 
of  the  contents  of  such  cask  or  package,  with  the  date  of 
inspection  and  the  name  of  the  inspector.  And  any  person 
who  shall  attempt  fraudulently  to  evade  the  payment  of  duties 
upon  any  spirits  distilled  as  aforesaid,  by  changing  in  any 
manner  the  mark  upon  any  such  cask  or  package,  shall  forfeit 
the  sum  of  five  hundred  dollars  for  each  cask  or  package  sa 
altered  or  changed,  to  be  recovered  as  hereinbefore  provided. 
And  the  fees  of  such  inspector  shall  in  all  cases  be  paid  by  the 
owner  of  the  spirits  so  inspected,  gauged  and  proved.  And 
any  such  inspector  who  shall  knowingly  put  upon  any  such 
cask  or  package  any  false  or  fraudulent  mark  shall  be  liable 
to  the  same  penalty  hereinbefore  provided  for  each  cask  or 
package  so  fraudulently  marked.  And  any  person  who  shall 
use  any  cask  or  package  so  marked,  for  the  purpose  of  selling 
spirits  of  a  quality  different  from  that  so  inspected,  shall  be 
subject  to  a  like  penalty  for  each  cask  or  package  so  used. 

BONDED  WAREHOUSES. 

Sec.  44.  And  be  it  further  enacted,  That  the  owner  or  owners 
of  any  distillery  may  erect,  at  his  or  their  own  expense,  a 
warehouse  of.  iron,  stone  or  brick,  with  metal  or  other 
fire-proof  roof,  to  be  contiguous  to  such  distillery ;  and  such 
warehouse,  when  approved  by  the  collector,  is  hereby  declared 
a  bonded  warehouse  of  the  United  States,  and  shall  be  used 
only  for  storing  distilled  spirits,  and  to  be  under  the  custody 
of  the  collector  or  his  deputy.  And  the  duty  on  the  spirits 
stored  in  such  warehouse  shall  be  paid  when  and  as  it  is 
sold  or  removed  from  such  warehouse  for  sale. 

ACCOUNTS  OP  MANUFACTURE,  SALE,  ETC. 

Sec.  45.  And  be  it  further  enacted ,  That  every  person  who, 
on  the  first  day  of  August,  one  thousand  eight  hundred  and 
sixty-two,  shall  be  the  owner  of  any  still,  boiler,  or  other 
vessel,  used  or  intended  to  be  used  for  the  purpose  of  distilling 
spirituous  liquors,  as  hereinbefore  provided,  or  who  shall  have 
such  still,  boiler  or  other  vessel  under  his  superintendence, 
either  as  agent  for  the  owner  cr  on  his  own  account,  and 


32 


THE  NATIONAL  TAX  LAW. 


every  person  who,  after  said  day,  shall  use  or  intend  to  use 
any  still,  boiler  or  other  vessel,  as  aforesaid,  either  as  owner, 
agent  or  otherwise,  shall  from  day  to  day  make  true  and 
exact  entry,  or  cause  to  be  entered,  in  a  book  to  be  kept  by 
him  for  that  purpose,  the  number  of  gallons  of  spirituous 
liquors  distilled  by  him,  and  also  the  number  of  gallons  sold, 
or  removed  for  consumption  or  sale,  and  the  proof  thereof, 
which  book  shall  always  be  open  in  the  daytime,  Sundays 
excepted,  for  the  inspection  of  the  said  collector,  wTho  may 
take  any  minutes,  memorandums  or  transcripts  thereof,  and 
shall  render  to  said  collector,  on  the  first,  tenth  and  twentieth 
days  of  each  and  every  month  in  each  year,  or  within  five 
days  thereafter,  a  general  account  in  writing,  taken  from  his 
books,  of  the  number  of  gallons  of  spirituous  liquors  distilled 
and  sold,  or  removed  for  consumption  or  sale,  and  the  proof 
thereof,  for  the  period  or  fractional  part  of  a  month  preceding 
said  day,  or  for  such  portion  thereof  as  may  have  elapsed 
from  the  date  of  said  entry  and  report  to  the  said  day  which 
shall  next  ensue ;  and  shall  also  keep  a  book  or  books,  in  a 
form  to  be  prescribed  by  the  Commissionef*  of  Internal 
Revenue,  and  to  be  open  at  all  seasonable  hours  for  inspection 
by  the  collector  and  assessor  of  the  district,  wherein  shall  be 
entered  from  day  to  day  the  quantities  of  grain  or  other 
vegetable  productions  or  other  substances  put  into  the  mash 
tub  by  him,  his  agent  or  superintendent,  for  the  purpose  of 
producing  spirits;  and  shall  verify  or  cause  to  be  verified 
the  said  entries,  reports,  books  and  general  accounts,  by  oath 
or  affirmation,  to  be  taken  before  the  collector  or  some  other 
officer  authorized  by  the  laws  of  the  State  to  administer  the 
same  according  to  the  form  required  by  this  act,  where  the 
same  is  prescribed ;  and  shall  also  pay  to  the  collector  the 
duties  which  by  this  act  ought  to  be  paid  on  the  spirituous 
liquors  so  distilled  and  sold,  or  removed  for  consumption  or 
sale,  and  in  said  accounts  mentioned,  at  the  time  of  rendering 
an  account  thereof. 

HOW  SPIRITS  MAY  BE  SHIPPED,  ETC. 

Sec.  46.  And  be  it  further  enacted,  That  the  collector  of 
any  district  may  grant  a  permit  to  the  owner  or  owners  of 
any  distillery  within  his  district  to  send  or  ship  any  spirits, 
the  product  of  said  distillery,  after  the  quantity  aud  proof 


REGULATIONS  FOR  EXPORTING. 


thereof  shall  have  been  ascertained  by  inspection  according 
jo  the  provisions  of  this  act,  to  any  place  without  said  dis¬ 
trict  and  within  the  United  States ;  and  in  such  case  the  bill 
of  lading,  or  receipt  (which  shall  be  in  such  form  as  the  Com- 
mk&ioner  of  Internal  Revenue  may  direct)  of  the  same  shall 
be  taken  in  the  name  of  the  Collector  of  the  district  in  which 
the  distillery  is  situate,  and  the  spirits  aforesaid  shall  be  con¬ 
signed,  in  such  bill  of  lading  or  receipt,  to  the  collector  of  the 
district  in  which  the  place  is  situate  whither  the  spirits  is 
sent  or  shipped ;  and  the  amount  of  duties  upon  said  spirits 
shall  be  stated  in  the  receipt,  and  upon  the  arrival  of  the 
spirits,  and  upon  the  demand  of  the^collector  aforesaid,  the 
agent  of  the  distillery  (and  the  name  of  the  agent,  for  the  con¬ 
venience  of  the  collector,  shall  always  appear  in  the  bill  of 
lading  or  receipt)  shall  pay  the  duties  upon  the  said  spirits, 
with  the  expense  of  freight,  and  every  other  expense  which 
has  accrued  thereupon ;  and  the  said  collector,  upon  the  pay¬ 
ment  of  the  duties  aforesaid,  shall  deliver  the  bill  of  lading  or 
receipt  and  the  spirits  to  the  agent  of  the  said  distillery ;  and 
if  the  duties  are  not  paid  as  aforesaid,  then  the  said  spirits 
shall  be  stored  at  the  risk  and  cost  of  the  owner  or  agent 
thereof,  who  shall  pay  an  addition  of  ten  per  centum  there¬ 
upon  ;  and  all  the  general  provisions  of  this  act,  in  reference 
to  liens,  penalties  and  forfeitures,  as  also  in  reference  to  the 
collection,  shall  apply  thereto,  and  be  enforced  by  the  collector 
of  the  district  in  which  the  spirits  may  be :  Provided ,  that  no 
permit  shall  be  granted,  under  this  section,  for  a  quantity  less 
than  fifty  barrels :  and  provided  further,  that  the  Commissioner 
of  Internal  Revenue,  under  the  direction  of  the  Secretary  of 
the  Treasury,  may  make  such  further  regulations  and  require 
such  further  securities  as  he  may  deem  proper  in  order  to 
protect  the  revenue  and  to  carry  out  the  spirit  and  intent  of 
this  section. 

REGULATIONS  FOR  EXPORTING,  ETC. 

Sec.  47.  And  be  it  further  enacted ,  That  distilled  spirits  may 
be  removed  from  the  place  of  manufacture  for  the  purpose  of 
being  exported,  or  for  the  purpose  of  being  redistilled  for 
export,  and  refined  coal  oil  may  be  removed  for  the  purpose 
of  being  exported,  after  the  quantity  of  spirits  or  oil  so 
removed  shall  have  been  ascertained  by  inspection,  according 


84 


TITE  NATIONAL  TAX  LAW. 


to  the  provisions  of  this  act,  upon  and  with  the  written  per 
mission  of  the  collector  or  deputy  collector  of  the  district 
without  payment  of  the  duties  thereon  previous  to  such 
removal,  the  owner  thereof  having  first  given  bond  to  the 
United  States,  with  sufficient  sureties,  in  the  manner  and  form 
and  under  regulations  prescribed  by  the  Commissioner  of 
Internal  Revenue,  and  in  at  least  double  the  amount  of  said 
duties,  to  export  the  said  spirits  or  oil  or  pay  the  duties 
thereon  within  such  time  as  may  be  prescribed  by  the  Com¬ 
missioner,  which  time  shall  be  stated  in  said  bond :  Provided , 
that  any  person  desiring  to  give  such  bonds  shall  first  make 
oath,  before  the  collector  or  deputy  collector  to  whom  he  may 
apply  for  a  permit  to  remove  any  such  spirits  or  oil,  in  manner 
and  form  to  be  prescribed  by  said  Commissioner,  that  he 
intends  to  export  such  liquors  or  oil,  and  that  he  desires  to 
obtain  said  permit  for  no  other  purpose  whatever ;  and  any 
collector  or  deputy  collector  is  hereby  authorized  to  administer 
such  oath:  and  •provided further ,  that  no  such  removal  shall 
be  permitted  where  the  amount  of  duties  does  not  exceed 
the  sum  of  three  hundred  dollars,  nor  in  any  case  where  the 
person  desiring  such  permission  has  failed  to  perform  the 
obligation  of  any  bond  previously  given  to  the  United  States 
for  the  removal  of  any  such  articles,  until  the  same  shall  have 
been  fully  kept  and  performed.  And  the  collector  of  the 
district  in  which  any  such  bond  may  be  given  is  authorized 
to  cancel  said  bond  on  payment  of  said  duties,  with  interest 
thereon,  at  a  rate  ,to  be  fixed  by  said  Commissioner,  and  all 
proper  charges,  if  said  liquors  or  oil  shall  not  have  been 
exported,  or  upon  satisfactory  proof  that  the  same  have  been 
duly  exported  as  aforesaid.  And  in  case  of  the  breach  of  the 
obligation  of  any  such  bond,  the  same  shall  be  forthwith 
forwarded  by  the  collector  of  the  district  to  the  Commissioner 
of  Internal  Revenue,  to  be  by  him  placed  in  the  hands  cf  the 
First  Comptroller  of  the  Treasury,  who  shall  cause  the  same 
proceedings  to  be  taken  thereon,  for  the  purpose  of  collecting 
the  duties,  interest  and  charges  aforesaid,  as  are  provided  in 
this  act  in  case  of  a  delinquent  collector. 

ATTESTATION  OF  ACCOUNTS  OF  SALE,  ETC. 

Sec.  48.  And  be  it  further  enacted ,  That  the  entries  made 
in  the  books  of  the  distiller,  required  to  be  kept  in  the  fore- 


TAX  OK  BRER,  ALE,  PORTER,  ETC. 


35 


going  section,  shall,  on  the  first,  tenth,  and  twentieth  days  of 
each  and  every  month,  or  within  five  days  thereafter,  be 
verified  by  oath  or  affirmation,  to  be  taken  as  aforesaid,  of  the 
person  or  persons  by  whom  such  entries  shall  have  been 
made,  which  oath  or  affirmation  shall  be  certified  at  the  end 
of  such  entries  by  the  collector  or  officer  administering  the 
BAme,  and  shall  be,  in  substance,  as  follows :  “  I  do  swear  (or 
affirm)  that  the  foregoing  entries  were  made  by  me  on  the 
respective  days  specified,  and  that  they  state,  according  to  the 
best  of  my  knowledge  and  belief,  the  whole  quantity  of 
spirituous  liquors  distilled* and  sold,  or  removed  for  consump¬ 
tion  or  sale,  at  the  distillery  owned  by - ,  in  the  county 

of  - amounting  to - gallons,  according  to  proof 

prescribed  by  the  laws  of  the  United  States.” 

Sec.  49.  And  be  it  further  enacted ,  That  the  owner,  agent 
or  superintendent  aforesaid,  shall,  in  case  the  original  entries 
required  to  be  made  in  his  books  by  this  act  shall  not  have 
been  made  by  himself,  subjoin  to  the  oath  or  affirmation  of 
the  person  by  whom  they  were  made  the  following  oath  or 
affirmation,  to  be  taken  as  aforesaid :  “  I  do  swear  (or  affirm) 
that,  to  the  best  of  my  knowledge  and  belief,  the  foregoing 
entries  are  just  and  true,  and  that  I  have  taken  all  the  means 
in  my  power  to  make  them  so.” 

TAX  ON  BEER,  ALE,  PORTER,  ETC. 

Sec.  50.  And  be  it  further  enacted ,  That  on  and  after  the 
first  day  of  August,  one  thousand  eight  hundred  and  sixty- 
two,  there  shall  be  paid  on  all  beer,  lager  beer,  ale,  porter 
and  other  similar  fermented  liquors,  by  whatever  name  such 
liquors  may  be  called,  a  duty  of  one  dollar  for  each  and  every 
barrel  containing  not  more  than  thirty-one  gallons,  and  at  a 
like  rate  for  any  other  quantity  or  for  fractional  parts  of  a 
barrel,  which  shall  be  brewed  or  manufactured  and  sold  or 
removed  for  consumption  or  sale  within  the  United  States  or 
the  Territories  thereof,  or  within  the  District  of  Columbia, 
alter  that  day ;  which  duty  shall  be  paid  by  the  owner,  agent 
or  superintendent  of  the  brewery  or  premises  in  which  such 
fermented  liquors  shall  be  made,  and  shall  be  paid  at  the  time 
of  rendering  the  accounts  of  such  fermented  liquors  so  charge¬ 
able  with  duty,  as  required  to  be  rendered  by  the  following 
section  of  this  act :  Provided1  that  fractional  parts  of  a  barrel 


86 


THE  NATIONAL  TAX  LAW. 


filial!  oe  halves,  quarters,  eighths  and  sixteenths,  and  any  frac^ 
tional  part  containing  less  than  one-sixteenth  shall  be  accounted 
ftne-sixteenth ;  more  than  one-sixteenen,  and  not  more  than 
one-eighth,  shall  be  accounted  one-eighth ;  more  than  one- 
eighth,  and  not  more  than  one-quarter,  shall  be  accounted 
one-quarter ;  more  than  one-quarter,  and  not  more  than  one- 
half,  shall  be  accounted  one-half;  more  than  one-half  shall 
be  accounted  one  barrel. 

REGULATIONS  OF  MANUFACTURE,  SALE,  ETC. 

Sec.  51.  And  be  it  further  enacted.  That  every  person  who, 
on  said  first  day  of  August,  one  thousand  eight  hundred  and 
sixty-^vo,  shall  be  the  owner  or  occupant  of  any  brewery,  or 
premises  used  or  intended  to  be  used  for  the  purpose  of 
brewing  or  making  such  fermented  liquors,  or  who  shall  have 
such  premises  under  his  control  or  superintendence,  as  agent 
for  the  owner  or  occupant,  or  shall  have  in  his  possession  or 
custody  any  vessel  or  vessels  intended  to  be  used  on  said  pre¬ 
mises  in  the  manufacture  of  beer,  lager  beer,  ale,  porter  or 
other  similar  fermented  liquors,  either  as  owner,  agent  or 
otherwise,  shall,  from  day  to  day,  enter  or  cause  to  be  entered 
in  a  book  to  be  kept  by  him  for  that  purpose,  and  which  shall 
be  open  at  all  timesf  except  Sundays,  between  the  rising  and 
setting  of  the  sun,  for  the  inspection  of  said  collector,  who 
may  take  any  minutes  or  memorandums  or  transcripts  thereof, 
the  quantities  of  grain,  or  other  vegetable  productions  or  other 
substances,  put  into  the  mash-tub,  or  otherwise  used  for  the 
purpose  of  producing  beer,  or  for  any  other  purpose,  and  the 
quantity  or  number  of  barrels  and  fractional  parts  of  barrels 
of  fermented  liquors  made  and  sold,  or  removed  for  consump¬ 
tion  or  sale,  keeping  separate  account  of  the  several  kinds  and 
descriptions ;  and  shall  render  to  said  collector,  on  the  first 
day  of  each  month  in  each  year,  or  within  ten  days  thereafter, 
a  general  account,  in  writing,  taken  from  his  books,  of  the 
quantities  of  grain,  or  other  vegetable  productions  or  other 
substances,  put  into  the  mash-tub,  or  otherwise  used,  for  the 
purpose  of  producing  beer,  or  for  any  other  purpose,  and  tho 
quantity  or  number  of  barrels  and  fractional  parts  of  barrels 
of  each  kind  of  fermented  liquors  made  and  sold,  or  removed 
for  consumption  or  sale,  for  one  month  preceding  said  day, 
and  shall  verify,  or  cause  to  be  verified,  the  said  entries. 


REG 0 LA  IT0N 9  QF  MANUFACTURE. 


37 


reports,  books  and  general  accounts,  on  oath  or  affirmation, 
to  be  taken  before  the  collector  or  some  officer  authorized  by 
the  laws  of  the  State  to  administer  the  same  according  to  the 
Ibrm  required  by  this  act,  where  the  same  is  prescribed ;  and 
shall  also  pay  to  the  said  collector  the  duties  which,  by  this 
act,  ought  to  be  paid  on  the  liquor  made  and  sold,  or  removed 
for  consumption  or  sale,  and  in  the  said  accounts  mentioned, 
at  the  time  of  rendering  the  account  thereof,  as  aforesaid.  But 
where  the  manufacturer  of  any  beer,  lager  beer  or  ale,  manu¬ 
factures  the  same  in  one  collection  district,  and  owns  or  hires 
a  depot  or  warehouse  for  the  storage  and  sale  of  such  beer, 
lager  beer,  or  ale  in  another  collection  district,  he  may,  instead 
of  paying  to  the  collector  of  the  district  where  the  same  was 
manufactured  the  duties  chargeable  thereon,  present  to  such 
collector  or  his  deputy  an  invoice  of  the  quantity  or  number 
of  barrels  about  to  be  removed  for  the  purpose  of  storage  and 
sale,  specifying  in  such  invoice,  with  reasonable  certainty,  the 
depot  or  warehouse  in  which  he  intends  to  place  such  beer, 
lager  beer  or  ale ;  and  thereupon  such  collector  or  deputy 
shall  indorse  on  such  invoice  his  permission  for  such 
removal,  and  shall  at  the  same  time  transmit  to  the  collector 
of  the  district  in  which  such  depot  or  warehouse  is  situated,  a 
duplicate  of  such  invoice ;  and  tliereafter*tlie  manufacturer  of 
the  beer,  lager  beer  or  ale  so  removed  shall  render  the  same 
account,  and  pay  the  same  duties,  and  be  subject  to  the  same 
liabilities  and  penalties  as  if  the  beer,  lager  beer  or  ale  so 
removed,  had  been  manufactured  in  the  district.  The  Com¬ 
missioner  of  Internal  Revenue  may  prescribe  such  rules  as  he 
may  deem  necessary  for  the  purpose  of  carrying  the  provisions 
of  this  section  into  effect. 

ATTESTATION  OF  ENTRIES,  ETC. 

Sec.  52.  And  be  it  further  enacted ,  That  the  entries  made 
in  the  books  required  to  be  kept  by  the  foregoing  section, 
shall,  on  said  first  day  of  each  and  every  month,,  or  within 
ten  days  thereafter,  be  verified  by  the  oath  or  affirmation,  to 
be  taken  as  aforesaid,  of  the  person  or  persons  by  whom  such 
entries  shall  have  been  made,  which  oafh  or  affirmation  shall 
be  certified  at  the  end  of  such  entries  by  the  collector  or 
officer  administering  the  same,-  and  shall  be,  in  substance,  as 
follows  : 


88 


THE  NATIONAL  TAX  LAW 


“  I  do  swear  (or  affirm)  that  the  foregoing  entries  were 
made  by  me  on  the  respective  days  specified,  and  that  they 
state,  according  to  the  best  of  my  knowledge  and  belief,  the 
whole  quantity  of  fermented  liquors  either  brewed  or  brewed 

and  sold  at  the  brewery  owned  by - ,  in  the  county  of 

- — ,  amounting  to - barrels. 

Sec.  53.  And  be  it  further  enacted ,  That  the  owner,  agent 
or  superintendent  aforesaid,  shall,  in  case  the  original  entries 
required  to  be  made  in  his  books  shall  not  have  been  made 
by  himself,  subjoin  to  the  oath  or  affirmation  the  following 
oath  or  affirmation,  to  be  taken  as  aforesaid : 

“  I  do  swear  (or  affirm)  that,  to  the  best  of  my  knowledge 
and  belief,  the  foregoing  entries  are  just  and  true,  and  that  I 
have  taken  all  the  means  in  my  power  to  make  them  so.” 

IN  CASE  OF  FALSE  RETURNS,  ETC. 

Sec.  54.  And  be  it  further  enacted,  That  the  owner,  agent 
or  superintendent  of  any  vessel  or  vessels  used  in  making  fer¬ 
mented  liquors,  or  of  any  still,  boiler  or  other  vessel  used  in  the- 
distillation  of  spirits  on  which  duty  is  payable,  who  shall 
neglect  or  refuse  to  make  true  and  exact  entry  and  report  of 
the  same,  or  to  do,  or  cause  to  be  done,  any  of  the  things  by 
t  his  act  required  to  be  done  as  aforesaid,  shall  forfeit  for  every 
such  neglect  or  refusal  all  the  liquors  and  spirits  made  by  or  for 
him,  and  all  the  vessels  used  in  making  the  same,  and  the  stills, 
boilers,  and  other  vessels  used  in  distillation,  together  with  the 
sum  of  five  hundred  dollars,  to  be  recovered  vrith  costs  of  suit ; 
which  said  liquors  or  spirits,  with  the  vessels  containing  the 
same,  with  all  the  vessels  used  in  making  the  same,  may  be 
seized  by  any  collector  of  internal  duties,  and  held  by  him  un¬ 
til  a  decision  shall  be  had  thereon  according  to  law :  Provided, 
that  such  seizure  be  made  within  thirty  days  after  the  cause 
for  the  same  may  have  occurred,  and  that  proceedings  to  en¬ 
force  said  forfeiture  shall  have  been  commenced  by  such  collec¬ 
tor  within  twenty  days  after  the  seizure  thereof.  And  the  pro¬ 
ceedings  to  enforce  said  forfeiture  of  said  property  shall  be  in 
the  nature  of  a  proceeding  in  rem,  in  the  Circuit  or  District 
Court  of  the  United  States  for  the  district  where  such  seizure 
is  made,  or  in  any  other  court  of  competent  jurisdiction. 

PENALTIES  FOR  NON-PAYMENT  OF  DUTIES,  ETC. 

Sec.  55.  And  he  it  further  ensictM,  That  in  all  cases  in 


PENALTIES  FOR  NON-PAYMENT  OF  DUTIES. 


39 


which  the  duties  aforesaid,  payable  on  spirituous  liquors  dis¬ 
tilled  and  sold,  or  removed  for  consumption  or  sale,  or  beer, 
lager  beer,  ale,  porter,  and  other  similar  fermented  liquors, 
shall  not  be  paid  at  the  time  of  rendering  the  account  of  the 
same,  as  herein  required,  the  person  or  persons  chargeable 
therewith  shall  pay,  in  addition,  ten  per  centum  on  the  amount 
thereof;  and,  until  such  duties  with  such  addition  shall  be 
paid,  they  shall  be  and  remain  a  lien  upon  the  distillery 
where  such  liquors  have  been  distilled,  or  the  brewery  wThere 
such  liquors  have  been  brewed,  and  upon  the  stills,  boilers, 
vats,  and  all  other  implements  thereto  belonging,  until  the 
same  shall  have  been  paid ;  and  in  case  of  refusal  or  neglect 
to  pay  said  duties,  with  the  addition,  w7itliin  ten  days  after 
the  same  shall  have  become  payable,  the  amount  thereof  may 
be  recovered  by  distraint  and  sale  of  the  goods,  chattels  and 
effects  of  the  delinquent ;  and,  in  case  of  such  distraint,  it 
shall  be  the  duty  of  the  officer  charged  with  the  collection  to 
make,  or  cause  to  be  made,  an  account  of  the  goods,  chattels 
or  effects  which  may  be  distrained,  a  copy  of  which,  signed 
by  the  officer  making  such  distraint,  shall  be  left  with  the 
owner  or  possessor  of  such  goods,  chattels  or  effects,  at  his, 
her,  or  their  dwelling,  wdtli  a  note  of  the  sum  demanded,  and 
the  time  and  place  of  sale  ;  and  said  officer  shall  forthwith 
cause  a  notification  to  be  published  in  some  newspaper,  if 
any  there  be,  within  the  county,  and  publicly  posted  up  at 
the  post-office  nearest  to  the  residence  of  the  person  whose 
property  shall  be  distrained,  or  at  the  court-house  of  the  same 
county,  if  not  more  than  ten  miles  distant,  which  notice  shall 
specify  the  articles  distrained,  and  the  time  and  place  pro¬ 
posed  for  the  sale  thereof,  which  time  shall  not  be  less  than 
ten  days  from  the  date  of  such  notification,  and  the  place  pro¬ 
posed  for  sale  not  more  than  five  miles  distant  from  the  place 
of  making  such  distraint :  Provided ,  that  in  every  case  of  dis¬ 
traint  for  the  payment  of  the  duties  aforesaid,  the  goods,  chat¬ 
tels,  or  effects  so  distrained  may  and  shall  be  restored  to  the 
owner  or  possessor,  if,  prior  to  the  sale  thereof,  payment  or 
tender  thereof  shall  be  made  to  the  proper  officer  charged 
with  the  collection,  of  the  full  amount  demanded,  togetliei 
writh  such  fee  for  levying  and  advertising,  and  such  sum  for 
the  necessary  and  reasonable  expenses  of  removing  and  keep 


40 


the  National  tax  law  * 


mg  the  goods,  chattels,  and  effects  so  distrained  as  may  be 
allowed  in  like  cases  by  the  laws  or  practice  of  the  State  or 
Territory  wherein  the  distraint  shall  have  been  made ;  but  in 
case  of  non-payment  or-  neglect  to  tender  as  aforesaid,  the 
said  officer  shall  proceed  to  sell  the  said  goods,  chattels  and 
effects  at  public  auction,  after  due  notice  of  the  time  and  place 
of  Bale,  and  may  and  shall  retain  from  the  proceeds  of  such 
eale  the  amount  demandable  for  the  use  of  the  United  States, 
with  the  said  necessary  and  reasonable  expenses  of  said  dis¬ 
traint  and  sale  as  aforesaid,  and  a  commission  of  five  per  cen¬ 
tum  thereon  for  his  own  use,  rendering  the  overplus,  if  any 
there  bo,  to  the  person  whose  goods,  chattels  and  effects  shall 
have  been  distrained. 

general  (monthly)  statements  op  products,  sale,  etc. 

Sec.  56.  And  be  it  further  enacted ,  That  every  person 
licensed  as  aforesaid  to  distill  spirituous  liquors,  or  licensed  as 
a  brewer,  shall,  once  in  each  month,  upon  the  request  of  the 
assessor  or  assistant  assessor  for  the  district  in  which  his  busi¬ 
ness  as  a  distiller  or  brewer  may  be  carried  on,  respectively, 
furnish  the  said  assessor  or  assistant  assessor  with  an  abstract 
of  the  entries  upon  his  books,  herein  provided  to  be  made, 
showing  the  amount  of  spirituous  liquor  distilled  and  sold,  or 
removed  for  consumption  or  sale,  or  of  beer,  lager  beer,  ale, 
porter,  or  other  fermented  liquor  made  and  sold,  or  removed 
for  consumption  or  sale,  during  the  preceding  month,  respec¬ 
tively  ;  the  truth  and  correctness  of  which  abstract  shall  be 
verified  by  the  oath  of  the  party  so  furnishing  the  same.  And 
the  said  assessor  or  assistant  assessor  shall  have  the  right  to 
examine  the  books  of  such  person  for  the  purpose  of  asqer- 
taining  the  correctness  of  such  abstract.  And  for  any  neglect 
to  furnish  such  abstract  when  requested,  or  refusal  to  furnish 
an  examination  of  the  books  as  aforesaid,  the  person  so 
neglecting  shall  forfeit  the  sum  of  five  hundred  dollars. 

IV.— LICENSES. 

every  manufacturer  must  obtain  a  license. 

Sec.  57.  And  be  it  further  enacted ,  That  from  and  after  the 
first  day  of  August,  one  thousand  eight  hundred  and  sixty-two, 
no  person,  association  of  persons,  or  corporation,  shall  be 
engaged  in,  prosecute,  or  cany  on,  either  of  the  trades  or 


REGULATIONS  FOR  OBTAINING  LICENSES. 


41 


occupations  mentioned  in  section  sixty-four  of  this  act,  until 
he  or  they  shall  have  obtained  a  license  therefor  in  the  manner 
hereinafter  provided. 

REGULATIONS  FOR  OBTAINING  LICENSES. 

Sec.  58.  And  be  it  further  enacted ,  That  every  person,  asso¬ 
ciation  of  persons,  partnership  or  corporation,  desiring  to  obtain 
a  license  to  engage  in  any  of  the  trades  or  occupations  named 
in  the  sixty-fourth  section  of  this  act,  shall  register  with  the 
assistant  assessor  of  the  assessment  district  in  which  he  shall 
design  to  carry  on  such  tra.de  or  occupation — first,  his  or  their 
name  or  style ;  and  in  case  of  an  association  or  partnership, 
the  names  of  the  several  persons  constituting  such  association 
or  partnership,  and  thezr  places  of  residence  ;  second,  the  trade 
or  occupation  for  which  a  license  is  desired ;  third,  tli  emplace 
where  such  trade  or  occupation  is  to  be  carried  on ;  fourth,  if 
a  rectifier,  the  number  of  barrels  he  designs  to  rectify  ;  if  a 
peddler,  whether  he  designs  to  travel  on  foot,  or  with  one,  two 
or  more  horses  ;  if  an  innkeeper,  the  yearly  rental  of  the 
house  and  property  to  be  occupied  for  said  purpose  ;  or,  if 
not  rented,  the  assistant  assessor  shall  value  the  same.  All 
of  which  facts  shall  be  returned  duly  certified  by  such  assist¬ 
ant  assessor,  both  to  the  assessor  and  collector  of  the  district ; 
and  thereupon,  upon  payment  to  the  collector  or  deputy  col¬ 
lector  of  the  district  the  amount  as  hereinafter  provided,  such 
collector  or  deputy  collector  shall  make  out  and  deliver  a 
license  for  such  trade  or  occupation,  which  license  shall  con¬ 
tinue  in  force  for  one  year,  at  the  place  or  premises  described 
therein. 

PENALTY  FOR  NEGLECT  TO  OBTAIN  A  LICENSE. 

Sec.  59.  And  be  it  further •  enacted,  That  if  any  person  <n 
persons  shall  exercise  or  carry  on  any  trade  or  business  here- ' 
inafter  mentioned  for  the  exercising  or  carrying  on  of  which 
trade  or  business  a  license  is  required  by  this  act,  without  tak¬ 
ing  out  such  license  as  is  in  that  behalf  required,  he,  she,  or 
they  shall,  for  every  such  offense,  respectively,  forfeit  a  penalty 
equal  to  three  times  the  amount  of  the  duty  or  sum  of  money 
imposed  for  such  license,  one  moiety  thereof  to  the  use  of  the 
United  States,  the  other  moiety  to  the  use  of  the  person  who, 
if  a  collector,  shall  first  discover,  and  if  other  than  a  collector, 
shall  first  give  information  of  the  fact  whereby  said  forfeiture 
was  incurred. 


43 


T1LH  NATIONAL  TAX  LAW. 


SPECIFIC  REQUIREMENTS  OF  THE  LICENSE. 

Sec.  00.  And  be  it  further  enacted ,  That  in  every  license  to 
be  taken  out  under  or  by  authority  of  this  act  shall  be  con¬ 
tained  and  set  forth  the  pv^rpose,  trade,  or  business  for  which 
such  license  is  granted,  and  the  true  name  a^d  place  of  abode 
of  the  person  or  persons  taking  out  the  same ;  if  for  a  rectifier , 
the  quantity  of  spirits  authorized  to  be  rectified  ;  if  by  a 
peddler,  whether  authorized  to  travel  on  foot,  or  with  one,  or 
two,  or  more  horses,  the  time  for  which  such  ^licenses  is  to 
run,  and  the  true  date  or  time  of  granting  such  license,  and 
(except  in  the  case  of  auctioneers  and  peddlers)  the  place  at 
which  the  trade  or  business  for  which  such  license  is  granted 
shall  be  carried  on  :  Provided ,  that  a  license  granted  under 
this  act  shall  not  authorize  the  person  or  persons,  association 
or  corporation  mentioned  therein  to  exercise  or  carry  on  the 
trade  or  business  specified  in  such  license  in  any  other  place 
than  that  mentioned  therein,  but  nothing  herein  contained 
shall  prohibit  the  storage  of  goods,  wares,  or  merchandise  in 
other  places  than  the  place  of  business. 

LICENSE  REQUIRED  FOR  EACH  TRADE,  ETC. 

Sec.  61.  And  be  it  further  enacted,  That  in  every  case  where 
more  than  one  of  the  pursuits,  employments,  or  occupations 
hereinafter  described,  shall  be  pursued  or  carried  on  in  the 
same  place  by  the  same  person  at  the  same  time,  except  as 
therein  mentioned,  license  must  be  taken  out  for  each  accord¬ 
ing  to  the  rates  severally  prescribed. 

AUCTIONEERS,  REGULATIONS  FOR. 

Sec.  62.  And  be  it  further  enacted,  That  no  auctioneer  shall 
be  authorized  by  virtue  of  his  license  as  such  auctioneer  to 
sell  any  goods  or  other  property  at  private  sale ;  and  if  any 
such  person  shall  sell  any  such  goods  or  commodities,  as  afore¬ 
said,  otherwise  than  by  auction,  without  having  taken  out 
such  license  as  aforesaid,  for  that  purpose,  he  or  she  shall  be 
subject  and  liable  to  the  penalty  in  that  behalf  imposed  upon 
arsons  dealing  in  or  retailing,  trading,  or  selling,  any  such 
goods  or  commodities  without  license,  notwithstanding  any 
license  to  him  or  her  before  granted,  as  aforesaid,  for  the  pur¬ 
pose  of  exercising  or  carrying  on  the  trade  or  business  of  an 
auctioneer,  or  selling  any  goods  or  chattels,  lands,  tenements, 
or  hereditaments  by  auction,  any  thing  herein  contained  to  the 


PERPETUATION  OF  LICENSE  TO  A  SUCCESSOR. 


43 


contrary  notwithstanding :  Provided  always,  that  where  such 
goods  or  commodities  as  aforesaid  are  the  property  of  any 
person  or  persons,  duly  licensed  to  deal  in  or  retail,  or  trade 
in,  or  sell  the  same,  such  person  or  persons  haying  made  law¬ 
ful  entry  of  his,  her,  or  their  house  or  premises  for  such  pur¬ 
pose,  it  shall  and  may  be  lawful  for  any  person  exercising  or 
carrying  on  the  trade  or  business  of  an  auctioneer,  or  selling 
any  goods  or  chattels,  lands,  tenements  or  hereditaments  by  auc¬ 
tion  as  aforesaid,  being  duly  licensed  for  that  purpose,  to  sell 
such  goods  or  commodities  as  aforesaid,  at  auction,  for  and  on 
behalf  of  such  person  or  persons,  and  upon  his,  her  or  their 
entered  house  or  premises,  without  taking  out  a  separate 
license  for  such  sale.  The  provisions  of  this  section  shall  not 
apply  to  judicial  or  executive  officers  making  auction  sales  by 
virtue  of  any  judgment  or  decree  of  any  court,  nor  public 
sales  made  by  executors  and  administrators. 

PERPETUATION  OF  LICENSE  TO  A  SUCCESSOR. 

Sec.  63.  And  be  it  further  enacted ,  That  upon  the  death  of 
any  person  or  persons  licensed  under  or  by  virtue  of  this  act, 
or  upon  the  removal  of  any  such  person  or  persons  from  the 
house  or  premises  at  which  he,  she  or  they  were  authorized 
by  such  license  to  exercise  or  carry  on  the  trade  or  business 
mentioned  in  such  license,  it  shall  and  may  be  lawful  for  the 
person  or  persons  authorized  to  grant  licenses  to  authorize  and 
empower,  by  indorsement  on  such  license,  or  otherwise,  as 
the  Commissioner  of  Internal  Revenue  shall  direct,  the  exec¬ 
utors  or  administrators,  or  the  wife  or  child  of  such  deceased 
person,  or  the  assignee  or  assigns  of  such  person  or  persons 
so  removing  as  aforesaid,  who  shall  be  possessed  of  and  oc¬ 
cupy  the  house  or  premises  before  used  for  such  purpose  as 
aforesaid,  in  like  manner  to  exercise  or  carry  on  the  same 
trade  or  business  mentioned  in  such  license,  in  or  upon  the 
game  house  or  premises  at  which  such  person  or  persons  as 
aforesaid  deceased,  or  removing  as  before  mentioned,  by  vir¬ 
tue  of  such  license  to  him,  her  or  them,  in  that  behalf  granted, 
before  exercised  or  carried  on  such  trade  or  business,  for  or 
during  the  residue  of  the  term  for  which  such  license  was  ori¬ 
ginally  granted,  without  taking  out  any  fresh  license  or  pay¬ 
ment  of  any  additional  duty,  or  any  fee  thereupon  for  the 
residue  of  such  term,  and  until  the  expiration  thereof :  Pro- 


44 


THE  NATIONAL  TAX  LAW. 


mdtd  always ,  that  a  fresh  entry  of  the  premises  at  which  such 
trade  or  business  shall  continue  to  be  so  exercised  or  carried 
on  as  aforesaid,  shall  thereupon  be  made  by  and  in  the  name 
or  names  of  the  person  or  persons  to  whom  such  authority 
as  aforesaid  shall  be  granted. 

LICENSE  TAX  ON  VARIOUS  PURSUITS. 

Sec.  64.  And  be  it  further  enacted ,  That  on  and  after  the 
first  day  of  August,  1862,  for  each  license  granted,  the  sum 
herewith  stated  shall  be  respectively  and  annually  paid.  Any 
number  of  persons  carrying  on  such  business  in  copartnership 
may  transact  such  business  at  such  place  under  such  license, 
and  not  otherwise. 

1.  Bankers  shall  pay  $100  for  each  license.  Every  person 
shall  be  deemed  a  banker  within  the  meaning  of  this  act  who 
keeps  a  place  of  business  where  credits  are  opened  in  favor 
of  any  person,  firm  or  corporation,  by  the  deposit  or  collec¬ 
tion  of  money  or  currency,  and  the  same  or  any  part  thereof 
shall  be  paid  out  or  remitted  upon  the  draft,  check  or  order 
of  such  creditor,  but  not  to  include  incorporated  banks,  or 
other  banks  legally  authorized  to  issue  notes  as  circulation, 
nor  agents  for  the  sale  of  merchandise  for  account  of  pro¬ 
ducers  or  manufacturers. 

2.  Auctioneers  shall  pay  $20  for  each  license.  Every  per¬ 
son  shall  be  deemed  an  auctioneer  within  the  meaning  of  this 
act  whose  occupation  it  is  to  offer  property  for  sale  to  the 
highest  or  best  bidder. 

3.  Wholesale  dealers  in  liquors  of  any  and  every  descrip¬ 
tion,  including  distilled  spirits,  fermented  liquors,  and  wines 
of  all  kinds,  shall  pay  $100  for  each  license.  Every  person 
other  than  the  distiller  or  brewer,  who  shall  sell  or  offer  for 
sale  any  such  liquors  or  wines  in  quantities  of  more  than 
three  gallons  at  one  time,  to  the  same  purchaser,  shall  be  re¬ 
garded  as  a  wholesale  dealer  in  liquors  within  the  meaning 
of  this  act. 

4.  Retail  dealers  in  liquors,  including  distilled  spirits,  fer¬ 
mented  liquors,  and  wines  of  every  description,  shall  pay  $20 
for  each  license.  Every  person  who  shad  sell  or  offer  for 
sale  such  liquors  in  less  quantities  than  three  gallons  at  one 
time,  to  the  same  purchaser,  shall  be  regarded  as  a  retail 
dealer  in  liquors  under  this  act.  But  this  shall  not  author* 


PAWNBROKER,  RECTIFIERS,  DISTILLERS.  45 

ize  any  spirits,  liquors,  wines  or  malt  liquors  to  be  drank  on 
the  premises. 

5.  Retail  dealers  shall  pay  $10  for  each  license.  Ever} 
person  whose  business  or  occupation  is  to  sell  or  offer  to  sell 
groceries,  or  any  goods,  wares,  or  merchandise,  of  foreign  or 
domestic  production,  in  less  quantities  than  a  whole  original 
piece  or  package  at  one  time  to  the  same  person,  (not  includ¬ 
ing  wines,  spirituous  or  malt  liquors,  but  not  excluding  drugs, 
medicines,  cigars,  snuff,  or  tobacco),  shall  be  regarded  as  a 
retail  dealer  under  this*  act. 

6.  Wholesale  dealers  shall  pay  $50  for  each  license.  Every 
person  whose  business  or  occupation  is  to  sell,  or  offer  to  sell, 
groceries,  or  any  goods,  wares  or  merchandise  of  foreign  or 
domestic  production,  by  one  or  more  original  package  or 
piece  at  one  time,  to  the  same  purchaser,  not  including  wines, 
spirituous  or  malt  liquors,  shall  be  deemed  a  wholesale  dealer 
under  this  act ;  but  having  taken  out  a  license  as  a  wholesale 
dealer,  such  person  may  also  sell,  as  aforesaid,  as  a  retailer. 

7.  Pawnbrokers  shall  pay  $50  for  each  license.  Every 
person  whose  business  or  occupation  is  to  take  or  receive,  by 
way  of  pledge,  pawn  or  exchange,  any  goods,  wares  or  mer¬ 
chandise,  or  any  kind  of  personal  property  whatever,  for  the 
repayment  or  security  of  money  lent  thereon,  shall  be  deemed 
a  pawnbroker  under  this  act. 

8.  Rectifiers  shall  pay  $25  for  each  license  to  rectify  any 
quantity  of  spirituous  liquors,  not  exceeding  500  barrels  oi 
casks,  containing  not  more  than  40  gallons  to  each  barrel 
or  cask  of  liquor  so  rectified  ;  and  $25  additional  for  each 
additional  500  such  barrels,  or  any  fractional  part  thereof. 
Every  person  who  rectifies,  purifies  or  refines  spirituous  liq¬ 
uors  or  wines  by  any  process,  or  mixes  distilled  spirits,  whis¬ 
ky,  brandy,  gin  or  wine  with  any  other  materials  for  sale  un¬ 
der  the  name  of  whisky,  rum,  brandy,  gin,  wine,  or  any  other 
name  or  names,  shall  be  regarded  as  a  rectifier  under  this  act. 

9.  Distillers  shall  pay  $50  for  each  license,  and  every  person 
or  copartnership  who  distills  or  manufactures  spirituous  liquors 
for  sale,  shall  be  deemed  a  distiller  under  this  act :  Provided , 
that  any  person  or  copartnership  distilling  or  manufacturing 
less  than  800  barrels  per  year,  shall  pay  $25  for  a  license : 
and  provided  further,  that  no  license  shall  be  required  for  any 


48 


THE  NATIONAL  TAX  LAW. 


still,  stlls  or  other  apparatus  used  by  druggists  and  chemists 
for  the  recovery  of  alcohol  for  pharmaceutical  and  chemical  pur¬ 
poses,  which  has  been  used  in  those  processes  :  and  jrrovided 
further ,  that  distillers  of  apples  and  peaches,  distilling  or 
manufacturing  less  than  150  barrels  per  year  from  the  same, 
shall  pay  $12.50  for  the  license  for  that  purpose,  and  for  a 
greater  quantity,  as  other  distillers. 

10.  Brewers  shall  pay  $50  for  each  license.  Every  per¬ 
son  who  manufactures  fermented  liquors  of  any  name  or  de¬ 
scription,  for  sale,  from  malt  wholly  or  in  part,  shall  be 
deemed  a  brewer  under  this  act :  Provided ,  that  any  person 
who  manufactures  less  than  500  barrels  per  year  shall  pay 
the  sum  of  $25  for  a  license. 

11.  Hotels,  inns  &nd  taverns  shall  be  classified  and  rated 
according  to  the  yearly  rental,  or,  if  not  rented,  according  to 
the  estimated  yearly  rental  of  the  house  and  property  intended 
to  be  occupied  for  said  purposes,  as  follows,  to  wit :  All  cases 
where  the  rent  or  the  valuation  of  the  yearly  rental  of  said 
house  and  property  shall  be  $10,000  or  more,  shall  constitute 
the  first  class,  and  shall  pay  $200  for  each  license ;  where  the 
rent  or  the  valuation  of  the  yearly  rental  shall  be  $5,000  and 
less  than  $10,000,  the  second  class,  and  shall  pay  $100  for  each 
license ;  where  the  rent  or  the  valuation  of  the  yearly  rental 
shall  be  $2,500  and  less  than  $5,000,  the  third  class,  and  shall 
pay  75  dollars  for  each  license ;  where  the  rent  or  the  valu¬ 
ation  of  the  yearly  rental  shall  be  $1,000  and  less  than  $2,500, 
the  fourth  class,  and  shall  pay  50  dollars  for  each  license ; 
where  the  rent  or  the  valuation  of  the  yearly  rental  shall  be 
$500  and  less  than  $1,000,  the  fifth  class,  and  shall  pay  $25 
for  each  license  ;  where  the  rent  or  the  valuation  of  the  yearly 
rental  shall  be  $300  and  less  than  $500,  the  sixth  class, 
and  shall  pay  $15  for  each  license;  where  the  rent  or  the 
valua  tion  of  the  yearly  rental  shall  be  $100  and  less  than  $800, 
the  seventh  class,  and  shall  pay  $10  for  each  license ;  where 
the  rent  or  the  valuation  of  the  yearly  rental  shall  be  less 
than  $100,  the  eighth  class,  and  shall  pay  $5  for  each  license. 
Every  place  where  food  and  lodging  are  provided  for  and 
furnished  to  travelers  and  sojourners,  in  view  of  payment 
therefor,  shall  be  regarded  as  a  hotel,  inn  or  tavern  under  this 
act.  All  steamers  and  vessels  upon  waters  of  the  United 


EATxNO-HOUSES,  BROKERS,  TOBACCONISTS.  47 

Btates,  on  board  of  which  passengers  or  travelers  are  provided 
Aith  food  or  lodging,  shall  be  required  to  take  out  a  license 
of  the  fifth  class,  as  aforesaid,  under  this  act.  The  rental  oi 
estimated  rental  shall  be  fixed  and  established  by  the  assessor 
of  the  proper  district  at  its  proper  value,  but  at  not  less  than 
the  actual  rent  agreed  on  by  the  parties :  Provided,  that  if 
there  be  any  fraud  or  collusion  in  the  return  of  actual  rent  to 
the  assessor,  there  shall  be  a  penalty  equal  to  double  the 
amount  of  licenses  required  by  this  section,  to  be  collected 
as  other  penalties  under  this  act  are  collected. 

12.  Eating-houses  shall  pay  $10  for  each  license.  Every 
place  where  food  or  refreshments  of  any  kind  are  provided 
for  casual  visitors  and  sold  for  consumption  therein,  shall  be 
regarded  as  an  eating-house  under  this  a6t.  But  the  keeper 
of  any  eating-house  having  taken  out  a  license  therefor,  shall 
not  be  required  to  take  out  a  license  as  a  confectioner,  any 
thing  in  this  act  to  the  .contrary  notwithstanding. 

13.  Brokers  shall  pay  $50  for  each  license.  Any  person 
whose  business  is  to  purchase  or  sell  stocks,  coined  money, 
bank  notes  or  other  securities  for  themselves  or  others,  or  who 
deals  in  exchanges  relating  to  money,  shall  be'  regarded  a 
broker  under  this  act. 

14.  Commercial  brokers  shall  pay  $50  for  each  license. 
Any  person  or  firm,  except  one  holding  a  license  as  wholesale 
dealer  or  banker,  whose  business  it  is,  as  the  agent  of  others, 
to  purchase  or  sell  goods  or  seek  orders  therefor,  in  original 
or  unbroken  packages,  or  produce,  or  to  manage  business"  mat¬ 
ters  for  the  owners  of  vessels,  or  for  the  shippers  or  consignors 
of  freight  carried  by  vessels,  or  w'hose  business  it  is  to  pur¬ 
chase,  rent  or  sell  real  estate  for  others,  shall  be  regarded  a 
commercial  broker  under  this  act. 

15.  Land  warrant  brokers  shall  pay  $25  for  each  license. 
Any  person  shall  be  regarded  as  a  land  warrant  broker  within 
the  meaning  of  this  act,  who  makes  a  business  of  buying  and 
selling  land  warrants,  and  of  furnishing  them  to  settlers  or 
other  persons  under  contracts  to  have  liens  upon  the  land 
procured  by  means  of  them,  according  to  the  value  agreed  on 
for  the  warrants  at  the  time  they  are  furnished. 

16.  Tobacconists  shall  pay  $10  for  each  license.  Any 
person  whose  business  it  is  to  sell,  at  retail,  cigars,  snuff  or 


48 


THE  NATIONAL  TAX  LAW 


tobacco  m  any  form,  shall  bo  regarded  a  tobacconist  under 
this  act  But  wholesale  and  retail  dealers,  and  keepers  of 
hotels,  inns,  taverns,  having  taken  out  a  license  therefor, 
shall  not  be  required  to  take  out  a  license  as  tobacconists, 
any  thing  in  this  act  to  the  contrary  notwithstanding. 

17.  Theaters  shall  pay  $100  for  each  license.  Ever}'  edifice 
erected  for  the  purpose  of  dramatic  or  operatic  representa¬ 
tions,  plays  or  performances,  and  not  including  halls  rented  or 
used  occasionally  for  concerts  or  theatrical  representations, 
shall  be  regarded  as  a  theater  under  this  act. 

18.  Circuses  shall  pay  $50  for  each  license.  Every  build¬ 
ing,  tent,  space  or  area  where  feats  of  horsemanship  or  acro¬ 
batic  sports  are  exhibited,  shall  be  regarded  as  a  circus  under 
this  act. 

19.  Jugglers  shall  pay  for  each  license  $20.  Every  person 
who  performs  by  sleight  of  hand,  shall  be  regarded  as  a  juggter 
under  this  act.  The  proprietors  or  agents  of  all  other  public 
exhibitions  or  shows  for  money,  not  enumerated  in  this  sec¬ 
tion,  shall  pay  for  each  license  $10.  Provided ,  that  no  license 
procured  in  one  State  shall  be  held  to  authorize  exhibitions 
in  another  State,  and  but  one  license  shall  be  required  under 
this  act  to  authorize  exhibitions  within  any  one  State. 

20.  Bowling-alleys  and  billiard-rooms  shall  pay  according 
to  the  number  of  alleys  or  tables  belonging  to  or  used  in  the 
building  or  place  to  be  licensed.  When  not  exceeding  one 
alley  or  table,  $5  for  each  license ;  and  when  exceeding  one 
alley  or  table,  $5  for  each  additional  alley  or  table.  Every 
place  or  building  where  bowls  are  thrown  or  billiards  played, 
and  open  to  the  public  with  or  without  price,  shall  be  regarded 
as  a  bowling-alley  or  billiard-room  respectively,  under  this  act. 

21.  Confectioners  shall  pay  $10  for  each  license.  Every 
person  who  sells  at  retail  confectionery,  sweetmeats,  comfits 
or  other  confects,  in  any  building,  shall  be  regarded  as  a  con¬ 
fectioner  under  this  act.  But  wholesale  and  retail  dealers 
having  taken  out  a  license  therefor  shall  not  be  required  to 
take  out  a  license  as  a  confectioner,  any  thing  in  this  act  to 
the  contrary  notwithstanding. 

22.  Horse-dealers  shall  pay  for  each  license  the  sum  of  $10. 
A.ny  person  whose  business  it  is  to  buy  and  sell  horses  or 
mules  shall  be  regarded  a  horse-dealer  under  this  act ;  Pro- 


LIVERY  STABLES,  CATTLE- BROKERS,  SOAP-MAKERS,  KTO.  49 

tided ,  that  if  such  horse-dealer  shall  have  taken  out  a  license 
as  a  livery-stable  keeper  no  new  license  shall  be  required. 

23.  Livery-stable  keepers  shall  pay  $10  for  each  license. 
Any  person  whose  occupation  or  business  is  to  keep  horses 
for  hire  or  to  let  shall  be  regarded  as  a  livery-stable  keeper 
under  this  act. 

24  Cattle-brokers  shall  pay  for  each  license  the  sum  of 
$10.  Any  person  whose  business  it  is  to  buy  and  sell  and 
deal  in  cattle,  hogs  or  sheep,  shall  be  considered  as  a  cattle- 
broker. 

25.  Tallow-chandlers  and  soap-makers  shall  pay  for  each 
license  the  sum  of  $10.  Any  person  whose  business  it  is  to 
make  or  manufacture  candles  or  soap  shall  be  regarded  a  tal¬ 
low-chandler  and  soap-maker  under  this  act. 

26.  Coal-oil  distillers  shall  pay  for  each  license  the  sum  of 
$50.  Any  person  who  shall  refine,  produce,  or  distill  crude 
petroleum  or  rock-oil,  or  crude  coal-oil,  or  crude  oil  made  of 
asphaltum,  shale,  peat,  or  other  bituminous  substances,  shall 
be  regarded  a  coal-oil  distiller  under  this  act. 

27.  Peddlers  shall  be  classified  and  rated  as  follows,  to  wit : 
When  traveling  with  more  than  two  horses,  the  first  class, 
and  shall  pay  $20  for  each  license ;  when  traveling  with  two 
horses,  the  second  class,  and  shall  pay  $15  for  each  license  - 
when  traveling  with  one  horse,  the  third  class,  and  shall  pay 
$10  for  each  license ;  when  traveling  on  foot,  the  fourth  class 
and  shall  pay  $5  for  each  license.  Any  person,  except  per¬ 
sons  peddling  newspapers,  bibles,  or  religious  tracts,  who  sells 
or  offers  to  sell,  at  retail,  goods,  wares,  or  other  commodities, 
traveling  from  place  to  place,  in  the  street,  or  through  differ¬ 
ent  parts  of  the  country,  shall  be  regarded  a  peddler  under 
this  act :  Provided ,  that  any  peddler  who  sells,  or  offers  to  sell 
dry  goods,  foreign  and  domestic,  by  one  or  more  original 
packages  or  pieces,  at  one  time,  to  the  same  person  or  persons, 
as  aforesaid,  shall  pay  $50  for  each  license.  And  any  person 
who  peddles  jewelry  shall  pay  $25  for  each  license  :  Pi'ovided, 
that  manufacturers  and  producers  of  agricultural  tools  and 
implements,  garden  seeds,  stoves,  and  hollow-ware,  brooms, 
wooden-ware,  and  powder,  delivering  and  selling  at  whole¬ 
sale  any  of  said  articles,  by  themselves  or  their  authorized 
agents  at  places  other  than  the  place  of  manufacture,  shall  not 


60 


THE  NATIONAL  TAX  LAW. 


be  /equired,  fcr  any  sale  thus  made,  to  take  out  any  additional 
license  therefor. 

28.  Apothecaries  shall  pay  $10  for  each  license.  Every 
person  who  keeps  a  shop  or  building  where  medicines  are 
compounded  or  prepared  according  to  prescriptions  of  physi¬ 
cians,  and  sold,  shall  be  regarded  an  apothecary  under  this 
act.  But  wholesale  and  retail  dealers  who  have  taken  out  a 
license  therefor,  shall  not  be  required  to  take  out  a  license 
as  apothecary,  any  thing  in  this  act  to  the  contrary  notwith¬ 
standing.  [See  Sec.  65  for  qualification.] 

29.  Manufacturers  shall  pay  $10  for  each  license.  Any 
person  or  persons,  firms,  companies  or  corporations,  who  shall 
manufacture  by  hand  or  machinery,  and  offer  for  sale  any 
goods,  wares  or  merchandise,  exceeding  annually  the  sum  of 
$1,000,  shall  be  regarded  a  manufacturer  under  this  act. 

30.  Photographers  shall  pay  $10  for  each  license  when  the 
receipts  do  not  exceed  $500  ;  when  over  $500  and  under  $1,000, 
$15;  when  over  $1,000,  $25.  Any  person  or  persons  who 
make  for  sale  photographs,  ambrotypes,  daguerreotypes,  or 
pictures  on  glass,  metal,  or  paper,  by  the  action  of  light,  shall 
be  regarded  a  photographer  under  this  act. 

31.  Lawyers  shall  pay  $10  for  each  license.  Every  person 
whose  business  it  is,  for  fee  or  reward,  to  prosecute  or  defend 
causes  in  any  court  of  record  or  other  judicial  tribunal  of  the 
United  States,  or  of  any  of  the  States,  or  give  advice  in  rela¬ 
tion  to  causes  or  matters  pending  therein,  shall  be  deemed  to 
be  a  lawyer  within  the  meaning  of  this  act. 

32.  Physicians,  surgeons  and  dentists  shall  pay  $10  for  each 
license.  Every  person  (except  apothecaries)  wTliose  business 
it  is,  for  fee  and  reward,  to  prescribe  remedies  or  perform  sur¬ 
gical  operations,  for  the  cure  of  any  bodily  disease  or  ailing, 
shall  be  deemed  a  physician,  surgeon  or  dentist,  as  the  case 
may  be,  within  the  meaning  of  this  act. 

33.  Claim  agents  and  agents  for  procuring  patents  shall 
pay  $10  for  each  license.  Every  person  whose  business  it  is 
to  prosecute  claims  in  any  of  the  Executive  Departments  of 
the  Federal  Government,  or  procure  patents,  shall  be  deemed 
a  claim  or  patent  agent,  as  the  case  may  be,  under  this  act 

EXEMPTION  FROM  LICENSE  OR  DUTY. 

8ec.  65.  And  be  it  further  enacted ,  That  where  the  annual 


NO  LICENSE  AGAINST  STATE  PROHIBITIONS.  5l 

gross  receipts  or  sales  of  any  apothecaries,  confectioners,  eat¬ 
ing-houses,  tobacconists  or  retail  dealers,  shall  not  exceed  the 
sum  of  $1,000,  such  apothecaries,  confectioners,  eating-houses 
and  retail  dealers  shall  not  be  required  to  take  out  or  pay  for 
license,  any  thing  in  this  act  to  the  contrary  notwithstand¬ 
ing  ;  the  amount  or  estimated  amount  of  such  annual  sales  to 
be  ascertained  or  estimated  in  such  manner  as  the  Co*n- 
nussioner  of  Internal  Revenue  shall  prescribe,  and  so  of  all 
other  annual  sales  or  receipts  where  the  rate  of  the  license  is 
graduated  by  the  amount  of  sales  or  receipts. 

Sec.  66.  And  be  it  further  enacted,  That  nothing  contained 
in  the  preceding  sections  of  this  act  laying  duties  on  licenses, 
shall  be  construed  to  require  a  license  for  the  sale  of  goods, 
wares  and  merchandise  made  or  produced,  and  sold  by  the 
manufacturer  or  producer  at  the  manufactory  or  place  where 
the  same  is  made  or  produced ;  to  vintners  who  sell  at  the 
place  where  the  same  is  made,  wine  of  their  own  growth  ; 
nor  to  apothecaries,  as  to  wines  or  spirituous  liquors,  which 
they  use  exclusively  in  the  preparation  or  making  up  of  medi¬ 
cines  for  sick,  lame  or  diseased  persons ;  nor  shall  the  pro¬ 
visions  of  paragraph*  number  28  extend  to  physicians  who 
keep  on  hand  medicines  solely  for  the  purpose  of  making  up 
their  own  prescriptions  for7  their  own  patients. 

NO  LICENSE  AGAINST  STATE  PROHIBITIONS,  ETC. 

Sec.  67.  And  be  it  further  enacted,  That  no  license  hereinbe¬ 
fore  provided  for,  if  granted,  shall  be  construed  to  authorize 
the  commencement  or  continuation  of  any  trade,  business, 
occupation  or  employment  therein  mentioned,  within  any 
State  or  Territory  of  the  United  States  in  which  it  is  or  shall 
be  specially  prohibited  by  the  laws  thereof,  or  in  violation  of 
the  laws  of  any  State  or  Territory :  Provided ,  nothing  in  this 
act  shall  be  held  or  construed  so  as  to  prevent  the  several 
States,  within  the.  limits  thereof,  from  placing  a  duty,  tax  or 
license  for  State  purposes,  on  any  business,  matter  or  thing 
on  which  a  duty,  tax  or  license,  is  required  to  be  paid  by  this 
act. 

V.— MANUFACTURES,  ETC. 

REQUIREMENTS  OP  FIRMS  AND  OTHERS. 

Sec.  68.  And  be  it  further  enacted,  That  on  and  after  the 
1st  day  of  August,  1862,  every  individual,  partnership,  firm 


52 


THE  NATIONAL  TAX  LAW. 


association  coiporation  (and  any  word  or  words  in  this  act 
indicating  or  referring  to  person  or  persons  shall  be  taken  to 
mean  and  include  partnerships,  firms,  associations  or  corpora¬ 
tions,  when  not  otherwise  designated  or  manifestly  incompat¬ 
ible  with  the  intent  thereof),  shall  comply  with  the  following 
requirements,  that  is  to  say : 

1.  Before  commencing,  or  if  already  commenced,  before 
continuing,  any  such  manufacture  for  which  he,  she  or  they 
may  be  liable  to  be  assessed,  under  the  provisions  of  this  act, 
and  which  shall  not  be  differently  provided  for  elsewThere, 
within  30  days  after  -the  date  when  this  act  shall  take  effect, 
he,  she  or  they  shall  furnish  to  the  assistant  assessor  a  state¬ 
ment,  subscribed  and  sworn  to  or  affirmed,  setting  forth  the 
place  where  the  manufacture  is  to  be  carried  on,  name  of  the 
manufactured  article,  the  proposed  market  for  the  same, 
whether  foreign  or  domestic,  and  generally  the  kind  and 
quality  manufactured  or  proposed  to  be  manufactured. 

2.  He  shall,  within  ten  days  after  the  first  day  of  each 
and  every  month,  after  the  day  on  which  this  act  takes,  effect 
as  hereinbefore  mentioned,  or  on  or  before  a  day  prescribed 
by  the  Commissioner  of  Internal  Revenue,  make  return  of 
the  products  and  sales  or  delivery  of  such  manufacture  in 
form  and  detail  as  may  be  required,  from  time  to  time,  by 
the  Commissioner  of  Internal  Revenue. 

3.  All  such  returns,  statements,  descriptions,  memoranda, 
oaths  and  affirmations,  shall  be  in  form,  scope  and  detail  as 
may  be  prescribed,  from  time  to  time,  by  the  Commissioner 
of  Internal  Revenue. 

DUTIES— HOW  TO  BE  PAID. 

Sec.  69.  And  be  it  further  enacted,  That  upon  the  amounts, 
quantities  and  values  of  produce,  goods,  wares,  merchandise 
and  articles  manufactured  and  sold  or  delivered,  hereinafter 
enumerated,  the  manufacturer  thereof,  wThether  manufactured 
for  himself  or  for  others,  shall  pay  to  the  collector  of  internal 
revenue  within  his  district,  monthly,  or  on  or  before  a  day  to 
be  prescribed  by  the  Commissioner  of  Internal  Revenue,  the 
duties  on  such  manufactures:  Provided,  that  when  thread  is 
manufactured  and  sold  or  delivered  exclusively  for  knitted 
fabrics,  or  for  weaving  or  spooling,  as  provided  for  in  the 
75th  section  of  this  act,  the  duties  shall  be  assessed  on  the 


DUTIES— HOW  TO  BE  PAID. 


53 


articles  finished  and  prepared  for  use  or  consumption  to  the 
party  so  finishing  or  preparing  the  same,  and  any  party  so 
finishing  or  preparing  any  cloth  or  other  fabrics  of  cotton, 
wool  or  other  materials,  whether  imported  or-  otherwise, 
shall  be  considered  the  manufacturer  thereof  for  the  pur¬ 
poses  of  this  act ;  and  for  neglect  to  pay  such  duties 
within  ten  days  after  demand,  either  personal  or  written,  left 
at  his,  her  or  their  house  or  place  of  business  or  manufactory, 
the  amount  of  such  duties  may  be  levied  upon  the  real  and 
personal  property  of  any  such  manufacturer.  And  such 
duties,  and  whatever  shall  be  the  expenses  of  levy,  shall 
be  a  lien  from  the  day  prescribed  by  the  Commissioner  for 
their  payment  aforesaid,  in  favor  of  the  United  States  upon 
the  said  real  and  personal  property  of  such  manufacturer,  and 
such  lien  may  be  enforced  by  distraint,  as  provided  in  the 
general  provisions  of  this  act :  and  provided  further ,  that  in 
all  cases  of  goods  manufactured,  in  wThole  or  in  part,  upon 
commission,  or  where  the  material  is  furnished  by  one  party 
and  manufactured  by  another,  if  the  manufacturer  shall  be 
required  to  pay  under  this  act  the  tax  hereby  imposed,  such 
person  or  persons  so  paying  the  same  shall  be  entitled  to  col¬ 
lect  the  amount  thereof  of  the  owner  or  owners,  and  shall 
have  a  lien  for  the  amount  thus  paid  upon  the  manufactured 
goods:  and  provided  further ,  that  the  taxes  on  all  articles 
manufactured  and  sold,  in  pursuance  of  contracts  bona  fide 
made  before  the  passage  of  this  act,  shall  be  paid  by  the  pur¬ 
chasers  thereof,  under  regulations  to  be  established  by  the 
Commissioner  of  Internal  Revenue. 

PROCESS  AGAINST  DELINQUENTS. 

Sec.  70.  And  be  it  further  enacted ,  That  for  neglect  or  refusal 
to  pay  the  duties  provided  by  this  act  on  manufactured  articles, 
as  aforesaid,  the  goods,  wares  and  merchandise  manufactured 
and  unsold  by  such  manufacturer  shall  be  forfeited  to  the  United 
States,  and  may  be  sold  or  disposed  of  for  the  benefit  of  the  same, 
in  manner  as  shall  be  prescribed  by  the  Commissioner  of  Internal 
Revenue,  under  the  direction  of  the  Secretary  of  the  Treasury. 
In  such  case  the  collector  or  deputy  collector  may  take  possession 
of  said  articles,  and  may  maintain  such  possession  in  the  premises 
and  buildings  where  they  may  have  been  manufactured  or  depo¬ 
sited,  or  may  be.  He  shall  summon,  giving  notice  of  not  less 


54 


THE  NATIONAL  TAX  LAW. 


than  two  nor  more  than  ten  days,  the  parties  in  possession  of 
said  goods,  enjoining  them  to  appear  before  the  assessor  or 
assistant  assessor,  at  a  day  and  hour  in  such  summons  fixed, 
then  and  there  to  show  cause,  if  any  there  be,  why,  for  such 
neglect  or  refusal,  such  articles  should  not  be  declared  for¬ 
feited  to  the  United  States.  Such  persons  or  parties  inter¬ 
ested  shall  be  deemed  to  be  the  manufacturers  of  the  same,  if 
the  articles  shall  be  at  the  time  of  taking,  such  possession  upon 
the  premises  where  manufactured  ;  if  th^y  shall  at  such  time 
nave  been  removed  from  the  place  of  manufacture,  the  parties 
interested  shall  be  deemed  to  be  the  person  in  whose  custody 
or  possession  the  articles  shall  then  be.  Such  summons  shall 
be  served  upon  such  parties  in  person,  or  by  leaving  a  copy 
thereof  at  the  place  of  abode  or  business  of  the  party  to  whom 
the  same  may  be  directed.  In  case  no  such  party  or  place 
can  be  found,  which  fact  shall  be  determined  by  the  collector’s 
return  on  the  summons,  such  notice,  in  the  nature  of  a  sum¬ 
mons,  shall  be  given  by  advertisement  for  the  term  of  three 
weeks  in  one  newspaper  in  the  county  nearest  to  the  place  of 
such  sale.  If,  at  or  before  such  hearing,  such  duties  shall  not 
have  been  paid,  and  the  assessor  or  assistant  assessor  shall 
adjudge  the  summons  and  notice,  service  and  return  of  the 
same,  to  be  sufficient,  the  said  articles  shall  be  declared  forfeit 
and  shall  be  sold,  disposed  of,  or  turned  over  to  the  use  of 
any  Department  of  the  Government,  as  may  be  directed  by 
the  Secretary  of  the  Treasury,  who  may  require  of  any  officer 
of  the  Government  into  whose  possession  the  same  may  be 
turned  over  the  proper  voucher  therefor :  Provided ,  that  the 
proceeds  of  the  sale  of  said  articles,  if  any  there  be  after 
deducting  the  duties  thereon,  together  with  the  expenses  of 
summons,  advertising,  and  sale,  or  the  excess  of  the  value  of 
said  articles,  after  deducting  the  duties  and  expenses  accrued 
thereon  when  turned  over  to  the  use  of  any  Department  of 
the  Government,  shall  be  refunded  and  paid  to  the  manufac¬ 
turer,  or  to  the  person  in  whose  custody  or  possession  the 
articles  were  when  seized.  The  Commissioner  of  Internal 
Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury, 
may  review  any  such  case  of  forfeiture,  and  do  justice  in  the 
premises.  If  the  forfeiture  shall  have  been  wrongly  declared, 
wid  sale  made,  the  Secretary  is  hereby  authorized,  in  wise  the 


PENALTY  FOB  VIOLATION. 


55 


specific  articles  can  not  he  restored  to  the  party  aggrieved  in 
as  good  order  and  condition  as  when  seized,  to  make  up  to 
such  party  in  money  his  loss  and  damage  from  the  contingent 
fund  of  his  department.  Immediate  return  of  seizures  so 
forfeited  shall  be  made  to  the  Commissioner  of  Internal  Reve¬ 
nue,  by  the  collector  or  deputy  collector  who  shall  make  any 
such  seizure.  Articles  which  the  collector  may  adjudge  per¬ 
ishable  may  be  sold  or  disposed  of  before  declaration  of  for¬ 
feiture.  Said  sales  shall  be  made  at  public  auction,  and 
notice  thereof  shall  be  given  in  the  same  manner  as  is  pro¬ 
vided  in  this  section  in  case  of  forfeiture. 

PENALTY  FOR  VIOLATION,  ETC. 

Sec.  71.  And  be  it  further  enacted,  That  any  violation  of, 
or  refusal  to  comply  with  the  provisions  of  the  68th  section 
of  this  act,  shall  be  good  cause  for  seizure  and  forfeiture,  sub¬ 
stantially  in  manner  as  detailed  in  the  section  next  preceding 
this,  of  all  manufactured  articles  liable  to  be  assessed  under 
the  provisions  of  this  act,  and  not  otherwise  provided  for ; 
and  such  violation  or  refusal  to  comply,  shall  further  make 
any  party  so  violating  or  refusing  to  comply,  liable  to  a  fine 
of  $500,  to  be  recovered  in  manner  and  form  as  provided  in 
this  act. 

Sec.  72.  And  be  it  further  enacted,  That  in  case  of  the 
manufacture  and  sale  or  delivery  of  any  goods,  wares,  mer¬ 
chandise  or  articles  as  hereinafter  mentioned,  without  com¬ 
pliance  on  the  part  of  the  party  manufacturing  the  same  with 
all  or  any  of  the  requirements  and  regulations  prescribed  in 
this  act  in  relation  thereto,  the  assistant  assessor  may,  upon 
such  information  as  he  may  have,  assume  and  estimate  the 
amount  and  value  of  such  manufactures,  and  upon  such 
assumed  amount  assess  the  duties,  and  said  duties  shall  be 
collected  in  like  manner  as  in  case  the  provisions  of  this  act 
in  relation  thereto  had  been  complied  with,  and  to  such  arti¬ 
cles  all  the  foregoing  provisions  for  liens,  fines,  penalties  and 
forfeitures,  shall  in  like  manner  apply. 

EXEMPTIONS  FROM  THE  T^X. 

Sec.  73.  And  be  it  further  enacted,  That  all  goods,  wares 
and  merchandise,  or  articles  manufactured  or  made  by  any 
person  or  persons  not  for  sale,  but  for  his,  her  or  their  own 
ise  or  consumption,  and  all  goods,  wares  and  merchandise, 


56 


THE  NATIONAL  TAX  LAW. 


or  articles  manufactured,  or  made  and  sold,  except  spirituous 
and  malt  liquors,  and  manufactured  tobacco,  where  the  annua, 
product  shall  not  exceed  the  sum  of  six  hundred  dollars,  shall 
be  and  are  exempt  from  duty :  Provided ,  that  this  shall  not 
apply  to  any  business  or  transaction  where  one  party  fur¬ 
nishes  the  materials,  or  any  part  thereof,  and  employs  another 
party  to  manufacture,  make  or  finish  the  goods,  wares  and 
merchandise  or  articles,  paying,  or  promising  to  pay  therefor, 
and  receiving  the  goods,  wares  and  merchandise  or  articles. 

VALUES,  now  ESTIMATED. 

Sec.  74.  And  be  it  further  enacted ,  That  the  value  and  quan¬ 
tity  of  goods,  wares  and  merchandise  required  to  be  stated 
as  aforesaid,  and  subject  to  an  ad  valorem  duty,  shall  be  esti¬ 
mated  by  the  actual  sales  made  by  the  manufacturer,  or  by 
his,  her  or  their  agent,  or  person  or  persons  acting  in  his,  her 
or  their  behalf;  and  where  such  goods,  wares  and  merchan¬ 
dise  have  been  removed  for  consumption,  or  for  delivery  to 
others,  or  placed  on  shipboard,  or  are  no  longer  within  the 
custody  and  control  of  the  manufacturer  or  manufacturers,  or 
his  or  their  agent,  not  being  in  his,  her  or  their  factory,  store 
or  warehouse,  the  value  shall  be  estimated  by  the  average  of 
the  market  value  of  the  like  goods,  wares  and  merchandise, 
during  the  time  when  the  same  would  have  become  liable  to 
and  charged  with  duty. 

Sec.  75.  And  be  it  further  enacted ,  That  from  and  after 
the  said  first  day  of  August,  1862,  upon  the  articles,  goods, 
wares  and  merchandise  hereinafter  mentioned,  which  shall 
thereafter  be  produced  and  sold,  or  be  manufactured  or  made 
and  sold,  or  removed  for  consumption,  or  for  delivery  to 
others  than  agents  of  the  manufacturer  or  producer  within  the 
.United  States  or  territories  thereof,  there  shall  be  levied,  col¬ 
lected  and  paid  the  following  duties,  to  be  paid  by  the  pro¬ 
ducer  or  manufacturer  thereof,  that  is  to  say : 

tue  taxes. 

On  candles,  of  whatever  material  made,  3  percents  valorem 

On  all  mineral  coals,  except  such  as  are  known  in  the  trade 
as  pea  coal  and  dust  coal,  cents  per  ton  :  Provided,  that  for 
all  contracts  of  lease  of  coal  lands  made  before  the  first  day 
of  April,  one  thousand  eight  hundred  and  sixty-two,  the  lessee 
shall  pay  the  tax. 


ILLUMINATING  GAS  AND  OILS. 


57 


On  lard  oil,  mustard-seed  oil,  linseed  oil,  and  on  all  animal 
or  vegetable  oils  not  exempted  nor  provided  for  elsewhere, 
whether  pure  or  adulterated,  2  cents  per  gallon :  Provided , 
that  red  oil  or  oleic  acid,  produced  in  the  manufacture  of 
candles,  and  usod  as  a  material  in  the  manufacture  of  soap, 
paraffine,  whale  and  fish  oil,  shall  be  exempted  from  this  duty. 

On  gas,  illuminating,  made  of  coal,  wholly  or  in  part,  or 
any  other  material,  when  the  product  shall  be  not  above 
500,000  cubic  feet  per  month,  5  cents  per  1,000  cubic  feet ; 
when  the  product  shall  be  above  500,000,  and  not  exceeding 
5,000,000  cubic  feet  per  month,  10  cents  per  1,000  cubic  feet ; 
when  the  product  shall  be  above  5,000,000,  15  cents  per  1,000 
cubic  feet ;  and  the  general  average  of  the  monthly  product 
for  the  year  preceding  the  return  required  by  this  act  shall 
regulate  the  rate  of  duty  herein  imposed;  and  where  any. gas 
company  shall  not  have  been  in  operation  for  the  year  next 
preceding  the  return  as  aforesaid,  then  the  rate  shall  be  regu¬ 
lated  upon  the  estimated  average  of  the  monthly  product : 
Provided,  that  the  product % required  to  be  returned  by  this  act 
shall  be  understood  to  be  the  product  charged  in  the  bills 
actually  rendered  by  any  gas  company  during  the  month  pre¬ 
ceding  the  return,  and  all  gas  companies  are  hereby  author¬ 
ized  to  aild  the  duty  or  tax  imposed  by  this  act  to  the  price 
per  1,000  cubic  feet  on  gas  sold :  Provided  further,  that  all  gas 
furnished  for  lighting  street  lamps,  and  not  measured,  and 
all  gas  made  for  and  used  by  any  hotel,  inn,  tavern  and 
private  dwelling-house,  shall  be  subject  to  duty,  and  may  be 
estimated  ;  and  if  the  returns  in  any  case  shall  be  understated 
or  underestimated,  it  shall  be  the  duty  of  the  assistant  assessor 
of  the  district  to  increase  the  same  as  he  shall  deem  just  and 
proper :  and  provided  further,  that  coal  tar  produced  in  the 
manufacture  of  illuminating  gas,  and  the  products  of  the 
redistillatioa  of  coal  tar  thus  produced,  shall  be  exempt  from 
duty :  and  provided  further,  that  gas  companies  so  located  as 
to  compete  with  each  other  shall  pay  the  rate  imposed  by  this 
act  upon  the  company  having  the  largest  production. 

On  coal,  illuminating  oil,  refined,  produced  by  the  distilla¬ 
tion  of  coal,  asphaltum,  shale,  peat,  petroleum,  or  rock  oil, 
&nd  all  other  bituminous  substances  used  for  like  purposes, 
10  cents  per  gallon :  Ponded,  that  such  oil  refined  and  pro- 


58 


THE  NATIONAL  TAX  LAW. 


duccd  by  the  distillation  of  coal  exclusively  shall  be  subject 
to  pay  a  duty  of  8  cents  per  gallon,  any  thing  hi  this  act  to 
the  contrary  notwithstanding :  and  provided  further,  that 
distillers  of  coal  oil  shall  be  subject  to  all  the  provisions  of 
this  act,  hereinbefore  set  forth  and  specified,  applicable  to 
distillers  of  spirituous  liquors,  with  regard  to  licenses,  bonds, 
returns,  and  all  other  provisions  designed  for  the  purpose  of 
ascertaining  the  quantity  distilled,  and  securing  the  payment 
of  duties,  so  far  as  the  same  may,  in  the  judgment  of  the 
Commissioner  of  Internal  Revenue,  and  under  regulations 
prescribed  by  him,  be  necessary  for  that  purpose. 

On  ground  coffee,  and  all  preparations  of  which  coffee 
forms  a  part,  or  which  is  prepared  for  sale  as  a  substitute  for 
coffee,  3  mills  per  pound. 

On  ground  pepper,  ground  mustard,  ground  pimento, 
ground  cloves,  ground  cassia,  and  ground  ginger,  and  all 
imitations  of  the  same,  1  cent  per  pound. 

On  sugar,  refined,  whether  loaf,  lump,  granulated  or  pulver¬ 
ized,  2  mills  per  pound.  * 

On  sugar,  refined  or  made  from  molasses,  sirup  of  molasses, 
melado  or  concentrated  melado,  2  mills  per  pound ;  on  all 
brown,  Muscovado,  or  clarified  sugars  produced  directly  from 
the  sugar-cane,  and  not  from  sorghum  or  imphee,  other  than 
those  produced  by  the  refiner,  1  cent  per  pound. 

On  sugar  candy,  and  all  confectionery  made  wholly  or  in 
part  of  sugar,  1  cent  per  pound. 

On  chocolate  and  cocoa,  prepared,  1  cent  per  pound. 

On  saleratus  and  bi-carbonate  of  soda,  5  mills  per  pound. 

On  starch,  made  of  potatoes,  1  mill  per  pound ;  made  of 
corn  or  wheat,  li  mills  per  pound ;  made  of  rice  or  any  other 
material,  4  mills  per  pound. 

On  tobacco,  cavendish,  plug,  twist,  fine  cut,  and  manu¬ 
factured  of  all  descriptions,  not  including  snuff,  cigars  and 
smoking  tobacco,  prepared  with  all  the  stems  in,  or  made 
exclusively  of  stems,  valued  at  more  than  30  cents  per  pound, 
15  cents  per  pound ;  valued  at  any  sum  not  exceeding  30 
cents  per  pound,  10  cents  per  pound. 

On  smoking  tobacco,  prepared  with  all  the  stems  in,  5  cents 
per  pound ;  on  smoking  tobacco,  made  exclusively  of  stems, 
2  cents  per  pound. 


TOBACCO,  GUNPOWDER,  METALS,  PAINTS,  ETC.  5© 

On  snuff,  manufactured  of  tobacco,  ground,  dry  or  damp, 
of  all  descriptions,  20  cents  per  pound. 

On  cigars,  valued  at  not  over  $5  per  1,000,  $1.50  per  1,000 

On  cigars,  valued  at  over  $5  and  not  over  $10  per  1,000, 

$2  per  1,000. 

On  cigars,  valued  at  over  $10  and  not  over  $20  per  1,000, 
$2.50  per  1,000. 

On  cigars,  valued  at  over  $20  per  1,000,  $3.50  per  1,000. 

On  gunpowder,  and  all  explosive  substances  used  for  mining, 
blasting,  artillery  or  sporting  purposes,  when  valued  at  18 
cents  per  pound  or  less,  5  mills  per  pound ;  when  valued  at 

above  18  cents  per  pound,  and  not  exceeding  30  cents  per 

pound,  1  cent  per  pound ;  and  when  valued  at  above  30  cents 
per  pound,  6  cents  per  pound. 

On  white  lead,  25  cents  per  100  pounds. 

On  oxide  of  zinc,  25  cents  per  100  pounds. 

On  sulphate  of  barytes,  10  cents  per  100  pounds  :  Provided , 
that  white  lead,  oxide  of  zinc,  and  sulphate  of  barytes,  or  any 
one  of  them,  shall  not  be  subject  to  any  additional  duty  in 
consequence  of  being  mixed  or  ground  with  linseed  oil,  when 
the  duties  upon  all  the  materials  so  mixed  or  ground  shall 
have  been  previously  actually  paid. 

On  all  paints  and  painters’  colors,  dry  or  ground  in  oil,  or 
in  paste  with  water,  not  otherwise  provided  for,  5  per  centum 
ad  valorem. 

On  clock  movements,  made  to  run  one  day,  5  cents  each ; 
made  to  run  more  than  one  day,  10  cents  each. 

On  pins,  solid  head  or  other,  5  per  centum  ad  valorem. 

On  umbrellas  and  parasols  made  of  cotton,  silk  or  other 
material,  5  per  centum  ad  valorem. 

On  screws  commonly  called  wood  screws,  1  i  cents  per 
pound. 

On  railroad  iron,  and  all  other  iron  advanced  beyond  slabs, 
blooms  or  loops,  and  not  advanced  beyond  bars  or  rods,  and 
band,  hoop  and  sheet  iron,  not  thinner  than  number  18  wire 
gauge  and  plate  iron  not  less  than  one-eighth  of  an  inch  in 
thickness,  $1.50  per  ton ;  on  railroad  iron,  rerolled,  75  cents 
per  ton ;  on  band,  hoop  and  sheet  iron  thinner  than  number 
18  wire  gauge,  plate  iron  less  than  one-eighth  of  an  inch  in 
thickness,  and  cut  nails  and  spikes,  $2  per  ton :  Provided, 


60 


THE  NATIONAL  TAX  LAW. 


that  bars,  rods,  bands,  hoops,  sheets,  plates,  nails  asd  spikes, 
manufactured  from  iron  upon  which  the  duty  of  $1.50  has 
been  levied  and  paid,  shall  be  subject  only  to  a  duty  of  50  cents 
per  ton  in  addition  thereto,  any  thing  in  this  act* to  the  con¬ 
trary  notwithstanding.  On  stoves  and  hollow  ware,  $1.50 
per  ton  of  2,000  pounds ;  cast  iron  used  for  bridges,  buildings, 
or  other  permanent  structures,  $1  per  ton :  Provided ,  that  bar 
iron,  used  for  like  purposes,  shall  be  charged  no  additional 
duty  beyond  the  specific  duty  imposed  by  this  act.  On  steel 
in  ingots,  bars,  sheets  or  wire,  not  less  than  one-fourth  of  an 
inch  in  thickness,  valued  at  7  cents  per  pound  or  less,  $4  per 
ton ;  valued  at  above  7  cents  per  pound,  and  not  above  11 
cents  per  pound,  $8  per  ton  ;  valued  above  11  cents  per  pound, 
$10  per  ton. 

On  paper  of  all  descriptions,  including  pasteboard  and 
binders’  boards,  8  per  centum  ad  valorem. 

On  soap,  Castile,  palm-oil,  erasive,  and  soap  of  all  other 
descriptions,  white  or  colored,  except  soft  soap  and  soap 
otherwise  provided  for,  valued  not  above  cents  per  pound 
1  mill  per  pound  ;  valued  at  above  3 i  cents  per  pound,  5  mills 
per  pound. 

On  soap,  fancy,  scented,  honey,  cream,  transparent,  and  all 
descriptions  of  toilet  and  shaving  soap,  2  cents  per  pound. 

On  salt,  4  cents  per  100  pounds. 

On  pickles  and  preserved  fruits,  and  on  all  preserved  meats, 
fish  and  shell-fish  in  cans  or  air-tight  packages,  5  per  centum 
ad  valorem. 

On  glue  and  gelatine  of  all  descriptions  in  the  solid  state,  5 
mills  per  pound. 

On  glue  and  cement,  made  wholly  or  in  part  of  glue,  to  be 
gold  in  the  liquid  state,  25  cents  per  gallon. 

On  patent  or  enameled  leather,  5  mills  per  square  foot. 

On  patent  japanned  split,  used  for  dasher  leather,  4  mills 
per  square  foot. 

On  patent  or  enameled  skirting  leather,  cts  per  square  foot. 

On  all  sole  and  rough  or  harness  leather,  made  from  hides 
imported  east  of  the  Cape  of  Good  Hope,  and  all  damaged 
leather,  5  mills  per  pound’ 

On  all  other  sole  or  rough  leather,  hemlock  tanned  and 
harness  leather,  7  mills  per  pound 


IiEATHEK.  ''VINE,  VARNISH,  FURS,  CLOTH,  ETC.  61 

On  all  sole  or  rough  leather,  tanned  in  whole  or  in  part 
with  oak,  1  cent  per  pound. 

On  all  finished  or  curried  upper  leather,  made  from  leather 
tanned  in  the  interest  of  the  parties  finishing  or  currying  such 
leather,  not  previously  taxed  in  the  rough,  except  calf  skins, 

1  cent  per  pound. 

On  bend  and  butt  leather,  1  cent  per  pound. 

On  offal  leather,  5  mills  per  pound. 

On  oil-dressed  leather  and  deer  skins,  dressed  or  smoked, 

2  cents  per  pound. 

On  tanned  calf  skins,  6  cents  each. 

.  On  morocco,  goat,  kid  or  sheep  skins,  curried,  manufactured 
or  finished,  4  per  centum  ad  valorem :  Provided,  that  the  price 
at  which  such  skins  are  usually  sold  shall  determine  their 
value. 

On  horse  and  hog  skins,  tanned  and  dressed,  4  per  centum 
ad  valorem. 

On  American  patent  calf  skins,  5  per  centum  ad  valorem. 

On  conducting  hose  of  all  kinds  for  conducting  wrater  or 
other  fluids,  a  duty  of  3  per  centum  ad  valorem 

On  wine,  made  of  grapes,  5  cents  per  gallon. 

On  varnish,  made  wholly  or  in  part  of  gum  copal  or  other 
gums  or  substances,  5  per  centum  ad  valorem. 

On  furs  of  all  descriptions,  when  made  up  or  manufactured, 

3  per  centum  ad  valorem. 

On  cloth,  and  all  textile  or  knitted  or  felted  fabrics  of  cot¬ 
ton,  wool  or  other  material,*  before  the  same  has  been  dyed, 
printed,  bleached,  or  prepared  in  any  other  manner,  a  duty  of 
3  per  centum  ad  valorem :  Provided,  that  thread  or  yarn 
manufactured  and  sold  or  delivered  exclusively  for  knitted 
fabrics,  or  for  weaving,  when  the  spinning  and  weaving  for 
the  manufacture  of  cloth  of  any  kind  is  carried  on  separately, 
shall  not  be  regarded  as  manufactures  within  the  meaning 
of  this  act ;  but  all  fabrics  of  cotton,  wool,  or  other  material, 
whether  woven,  knit,  or  felted,  shall  be  regarded  as  manu¬ 
factures,  and  be  subject  to  the  duty,  as  above,  of  3  per  centum 
ad  valorem. 

On  all  diamonds,  emeralds,  and  all  other  jewelry,  a  tax  of 
3  per  centum  ad  valorem . 


THE  NATIONAL  TAX  LAW. 


On  and  after  the  first  day  of  October,  one  thousand  eight 
hundred  and  sixty-two,  there  shall  be  levied,  collected  and 
paid  a  tax  of  one-half  of  one  cent  per  pound  on  all  cotton  held 
or  owned  by  any  person  or  persons,  corporation  or  associa¬ 
tion  of  persons ;  and  such  tax  shall  be  a  lien  thereon  in  the 
possession  of  any  person  whomsoever.  And  further,  if  any 
person  or  persons,  corporations,  or  association  of  persons, 
shall  remove,  carry,  or  transport  the  same  from  the  place 
of  its  production  before  said  tax  shall  have  been  paid,  such 
person  or  persons,  corporation,  or  association  of  persons, 
shall  forfeit  and  pay  to  the  United  States  double  the  amount 
of  such  tax,  to  be  recovered  in  any  court  having  jurisdiction 
thereof :  Provided ,  however,  that  the  Commissioner  of  Internal 
Revenue  is  hereby  authorized  to  make  such  rules  and  regu¬ 
lations  as  he  may  deem  proper  for  the  payment  of  said  tax 
at  places  different  from  that  of  the  production  of  said  cotton 
And  provided  further,  that  all  cotton  owned  and  held  by  any 
manufacturer  of  cotton  fabrics  on  the  first  day  [of]  October, 
one  thousand  eight  hundred  and  sixty- two,  and  prior  thereto, 
shall  be  exempt  from  the  tax  hereby  imposed. 

On  all  manufactures  of  cotton,  wool,  silk,  worsted,  flax, 
hemp,  jute,  india-rubber,  gutta-percha,  wood,  willow,  glass, 
pottery-ware,  leather,  paper,  iron,  steel,  lead,  tin,  copper, 
zinc,  brass,  gold,  silver,  horn,  ivory,  bone,  bristles,  wholly 
or  in  part,  or  of  other  materials,  not  in  this  act  otherwise 
provided  for,  a  duty  of  3  per  centum  ad  valorem :  Provided , 
that  on  all  cloths,  dyed,  printed,  bleached,  manufactured 
into  other  fabrics,  or  otherwise  prepared,  on  which  a  duty 
or  tax  shall  have  been  paid  before  the  same  were  so  dyed, 
printed,  bleached,  manufactured  or  prepared,  the  said  duty 
or  tax  of  3  per  centum  shall  be  assessed  only  upon  the 
increased  value  thereof;  and  provided  further,  that  on  all 
oil-dressed  leather  and  deer-skins  dressed  or  smoked,  manu¬ 
factured  into  gloves,  mittens,  or  other  articles,  on  which  a  duty 
or  tax  shall  have  been  paid  before  the  same  were  so  manufac¬ 
tured,  the  said  duty  or  tax  of  3  per  centum  shall  be  assessed 
only  upon  the  increased  valuation  thereof :  and  provided  further, 
that  in  estimating  the  duties  upon  articles  when  removed 
and  sold  at  any  other  place  than  the  place  of  manufacture, 


MANUFACTURED  GOODS 


63 

there  shall  be  deducted  from  the  gross  amount  of  sa.es  the 
freight,  commission,  and  expenses  of  sale  actually  paid,  and 
the  duty  shall  be  assessed  and  paid  upon  the  net  amount 
after  the  deductions  as  aforesaid ;  and  provided  further,  that 
printed  books,  magazines,  pamphlets,  newspapers,  reviews, 
and  all  other  similar  printed  publications ;  boards,  shingles, 
and  all  other  lumber  and  timber ;  staves,  hoops,  headings, 
and  timber  only  partially  wrought  and  unfinished,  for  chairs, 
tubs,  pails,  snaths,  lasts,  shovel  and  fork  handles ;  umbrella- 
stretchers  ;  pig-iron,  and  iron  not  advanced  beyond  slabs, 
blooms,  or  loops ;  maps  and  charts ;  charcoal ;  alcohol  made 
or  manufactured  of  spirits  or  materials  upon  which  the  duties 
imposed  by  this  act  shall  have  been  paid ;  plaster  or  gypsum ; 
malt;  burning-fluid;  printers’  ink;  flax  prepared  for  textile 
or  felting  purposes,  until  actually  woven  or  fitted  into  fabric* 
for  consumption ;  all  flour  and  meal  made  from  grain  ;  bread 
and  breadstuffs ;  pearl  barley  and  split  peas ;  butter ;  cheese ; 
concentrated  milk ;  bullion,  in  the  manufacture  of  silverware ; 
brick  ;  lime  ;  Roman  cement ;  draining  tiles ;  marble ;  slate ; 
building  stone ;  copper,  in  ingots  or  pigs ;  and  lead,  in  pigs 
or  bars,  shall  not  be  regarded  as  manufactures  within  the 
meaning  of  this  act :  provided ,  that  whenever,  by  the  provi¬ 
sions  of  this  act,  a  duty  is  imposed  upon  any  article  removed 
for  consumption  or  sale,  it  shall  apply  only  to  such  articles  as 
are  manufactured  on  or  after  the  first  day  of  August,  1862, 
and  to  such  as  are  manufactured  and  not  removed  from  the 
place  of  manufacture  prior  to  that  date. 

AUCTION  SALES. 

Sec.  76.  And  be  it  further  enacted ,  That  on  and  after  the 
1st  day  of  August,  1862,  there  shall  be  levied,  collected  and  paid 
on  all  sales  of  real  estate,  goods,  wares,  merchandise,  articles 
or  things  at  auction,  including  all  sales  of  stocks,  bonds  and 
other  securities,  a  duty  of  one-tenth  of  one  per  centum  on 
the  gross  amount  of  such  sales,  and  every  auctioneer  making 
such  sales,  as  aforesaid,  shall,  at  the  end  of  each  and  every 
month,  or  within  ten  days  thereafter,  make  a  list  or  return 
to  the  assistant  assessor  of  the  district  of  the  gross  amount  of 
such  sales  made  as  aforesaid,  with  the  amount  of  duty  which 
has  accrued,  or  should  accrue  thereon,  which  list  shall  have 
annexed  thereto  a  declaration,  under  oath  or  affirmation, 


64 


THE  NATIONAL  TAX  LAW. 


in  form  and  manner  as  may  be  prescribed  by  the  Commit 
sioner  of  Internal  Revenue,  that  the  same  is  true  and  correct, 
and  shall,  at  the  same  time,  as  aforesaid,  pay  to  the  collector 
or  deputy  collector,  the  amount  of  duty  or  tax  thereupon,  as 
aforesaid,  and  in  default  thereof,  shall  be  subject  to  and  pay 
a  penalty  of  $500.  In  all  cases  of  delinquency  in  making 
said  list  or  payment,  the  assessment  and  collection  shall  be 
made  in  the  manner  prescribed  in  the  general  provisions  of  this 
act :  Provided ,  that  no  duty  shall  be  levied  under  the  provisions 
of  this  section  upon  any  sales  by  judicial  or  executive  officers 
making  auction  sales  by  virtue  of  a  judgment  or  decree  of  any 
court,  nor  to  public  sales  made  by  executors  or  administrators. 

CARRIAGES,  YACHTS,  BILLIARD  TABLES  AND  FLATE. 

Sec.  77.  And  be  it  further  enacted ,  That  from  and  after 
the  first  day  of  May,  1862,  there  shall  be  levied,  collected 
and  paid,  by  any  person  or  persons  owning,  possessing  or 
keeping  any  carriage,  yacht,  and  billiard  table,  the  several 
duties  or  sums  of  money  set  down  in  figures  against  the  same 
respectively,  or  otherwise  specified  and  set  forth  in  schedule 
marked  A. 

VI.— SLAUGHTERED  MEAT. 

REGULATION  FOR  SAME. 

Sec.  78.  And  be  it  further  enacted,  That  on  and  after  the 
first  day  of  August,  1862,  there  shall  be  levied,  collected,  and 
paid  by  any  person  or  persons,  firms,  companies,  or  agents  or 
employees  thereof,  the  following  duties  or  taxes,  that  is  to 
say :  on  all  horned  cattle  exceeding  18  months  old,  slaughtered 
for  sale,  30  cents  per  head ;  on  all  calves  and  cattle  under  18 
months  old,  slaughtered  for  sale,  5  cents  per  head :  on  all 
hogs,  exceeding  6  months  old,  slaughtered  for  sale,  when  the 
number  thus  slaughtered  exceeds  20  in  any  one  year,  10  cents 
per  head.  Oja  all  sheep  slaughtered  for  sale,  5  cents  per 
head :  Provided,  That  all  cattle,  hogs,  and  sheep  slaughtered 
by  any  person  for  his  or  her  own  consumption,  shall  be  exempt 
from  duty. 

Sec.  79.  And  be  it  further  enacted ,  That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  any  person  or  per¬ 
sons,  firms,  or  companies,  or  agents  or  employees  thereof, 
whose  business  or  occupation  it  is  to  slaughter  for  sale  any 


RAILROADS,  STEAMBOATS,  ETC 


cattle,  calves,  sheep  or  hogs,  shall  be  required  to  make  and 
render  a  list  at  the  end  of  each  and  every  month  to  the 
assistant  assessor  of  the  district  where  tlfe  business  is  trans¬ 
acted,  stating  the  number  of  cattle,  calves,  if  any,  the  number 
of  hogs,  if  any,  and  the  number  of  sheep,  if  any,  slaughtered, 
as  aforesaid,  with  the  several  rates  of  duty  as  fixed  therein 
in  this  act,  together  with  the  whole  amount  thereof,  which 
Mst  shall  have  annexed  thereto  a  declaration  of  said  person 
dr  persons,  agents  or  employees  thereof,  as  aforesaid,  under 
oath  or  affirmations  in  such  manner  and  form  as  may  be  pre¬ 
scribed  by  the  Commissioner  of  Internal  Revenue,  that  the 
same  h  true  and  correct,  and  shall,  at  the  time  of  rendering 
said  list,  pay  the  full  amount  of  duties  which  have  accrued, 
or  should  accrue,  as  aforesaid,  to  the  collector  or  deputy  col¬ 
lector  of  the  district,  as  aforesaid ;  and  in  case  of  default  in 
making  the  return  or  payment  of  the  duties,  as  aforesaid,  the 
assessment  and  collection  shall  be  made  as  in  the  general  pro¬ 
visions  of  this  act  required,  and  in  case  of  fraud  or  evasion 
the  party  offending  shall  forfeit  and  pay  a  penalty  of  $10  per 
head  for  any  cattle,  calves,  hogs,  or  sheep  so  slaughtered,  upon 
which  the  duty  is  fraudulently  withheld,  evaded,  or  attempted 
to  he  evaded:  Provided ,  that  the  Commissioner  of  Interna] 
Revenue  shall  prescribe  such  further  rules  and  regulations  as 
he  may  deem  necessary  for  ascertaining  the  correct  number  of 
cattle,  calves,  hogs  and  sheep,  liable  to  be  taxed  under  the 
provisions  of  this  act. 

VII.— RAILROADS,  STEAMBOATS,  ETC. 

TAX  ON  SAME — REGULATIONS  FOR. 

Sec.  80.  And  he  it  further  enacted ,  That  on  and  after  the  first 
day  of  August,  1862,  any  person  or  persons,  firms,  companies 
or  corporations,  owning  or  possessing  or  having  the  care  or 
management  of  any  railroad  or  railroads  upon  which  steam  is 
used  as  a  propelling  power,  or  of  any  steamboat  or  other  vessel 
propelled  by  steam  power,  shall  be  subject  to  and  pay  a  duty  of 
three  per  centum  on  the  gross  amount  of  all  the  receipts  of  such 
railroad  or  railroads,  or  steam  vessels,  for  the  transportation  of 
passengers  over  and  upon  the  same,  and  any  person  or  persons, 
firms,  companies  or  corporations,  owning  or  possessing,  or  hav¬ 
ing  the  care  or  management  of  any  railroad  or  railroads  using 


66 


THE  NATIONAL  TAX  LAW. 


any  other  power  than  steam  thereon,  or  owning,  possessing  01 
haying  the  care  or  management  of  any  ferryboat  or  vessel  used  as 
a  ferryboat, propelled  by  steam  or  horse  power, shall  be  subject  to 
and  pay  a  duty  of  1 %  per  centum  upon  the  gross  receipts  of  such 
railroad  or  ferry-boat,  respectively,  for  the  transportation  of  pas¬ 
sengers  over  and  upon  said  railroads,  steamboats  and  ferry-boats 
respectively ;  and  any  person  or  persons,  firms,  companies  or 
corporations,  owning,  possessing  or  having  the  care  or  manage¬ 
ment  of  any  bridge  authorized  by  law  to  receive  toll  for  the  tran¬ 
sit  of  passengers,  beasts,  carriages,  teams  and  freight  of  any  de¬ 
scription  over  such  bridge,  shall  be  subject  to  and  pay  a  duty  of 
3  per  centum  on  the  gross  amount  of  all  their  receipts  of  every 
description.  And  the  owner,  possessor  or  person  or  persona 
having  the  care  and  management  of  any  such  railroad,  steam¬ 
boat,  ferry-boat,  or  other  vessel  or  bridge,  as  aforesaid,  shall, 
within  five  days  alter  the  end  of  each  and  every  month,  com¬ 
mencing  as  hereinbefore  mentioned,  make  a  list  or  return  to 
the  assistant  assessor  of  the  district  within  which  such 
owner,  possessor,  company  or  corporation  may  have  his  oi 
its  place  of  business,  or  where  any  such  railroad,  steamboat 
ferry-boat,  or  bridge  is  located  or  belongs,  respectively,  stating 
the  gross  amount  of  such  receipts  for  the  month  next  prece¬ 
ding,  which  return  shall  be  verified  by  the  oath  or  affirmation 
of  such  owner,  possessor,  manager,  agent  or  other  proper  offi¬ 
cer,  in  the  manner  and  form  to  be  prescribed  from  time  to 
time  by  the  Commissioner  of  Internal  Revenue,  and  shall  also, 
monthly,  at  the  time  of  making  such  return,  pay  to  the  col¬ 
lector  or  deputy  collector  of  the  district  the  full  amount  of 
duties  which  have  accrued  on  such  receipts  for  the  month 
atoresaid ;  and  in  case  of  neglect  or  refusal  to  make  said  lists 
or  return  for  the  space  of  five  days,  after  such  return  should 
be  made  as  aforesaid,  the  assessor  or  assistant  assessor  shall 
proceed  to  estimate  the  amount  received,  and  the  duties  pay¬ 
able  thereon,  as  hereinbefore  provided  in  other  cases  of  de¬ 
linquency  to  make  return  for  purposes  of  assessment ;  and  for 
the  purpose  of  making  such  assessment,  or  of  ascertaining 
the  correctness  of  any  such  return,  the  books  of  any  such  per 
son,  company  or  corporation,  shall  be  subject  to  the  inspec¬ 
tion  of  the  assessor  or  assistant  assessor,  on  his  demand  or 
request  therefor ;  and,  in  case  of  neglect  or  refusal  to  pay 


RAILROAD  BONDS. 


67 


the  duties  as  aforesaid,  when  the  same  hare  been  ascertained 
as  aforesaid,  for  the  space  of  five  days  after  the  same  shall 
have  become  payable,  the  owner,  possessor  or  person  having 
the  management,  as  aforesaid,  shall  pay,  in  addition,  five  per 
centum  on  the  amount  of  such  duties ;  and  for  any  attempt 
knowingly  to  evade  the  payment  of  such  duties,  the  said 
owner,  possessor  or  person  having  the  care  or  management, 
as  aforesaid,  shall  be  liable  to  pay  a  penalty  of  $1,000  for 
*yer y  such  attempt — to  be  recovered  as  provided- -in  this  act 
for  the  recovery  of  penalties ;  and  all  provisions  of  this  act, 
in  relation  to  liens  and  collections  by  distraint,  not  incom¬ 
patible  herewith,  shall  apply  to  this  section,  and  the  objects 
therein  embraced :  Provided ,  that  all  such  persons,  compa¬ 
nies  and  corporations,  shall  have  the  right  to  add  the  duty 
or  tax  imposed  hereby  to  their  rates  of  fare,  whenever  their 
liability  ^hereto  may  commence,  any  limitations  which  may 
exist  by  law  or  by  agreement  with  any  person  or  company, 
which  may  have  paid  or  be  liable  to  pay  such  fare,  to  the 
contrary  notwithstanding. 

VIII.— RAILROAD  BONDS. 

Sec.  81.  And  be  it  further  enacted ,  That  on  and  after  the 
1st  day  of  July,  1862,  any  person  or  persons  owning  or 
possessing,  or  having  the  care  or  management  of  any  rail¬ 
road  company  or  railroad  corporation,  being  indebted  for  any 
sum  or  sums  of  money  for  which  bonds  or  other  evidences  of 
indebtedness  have  been  issued,  payable  in  one  or  more  years 
after  date,  upon  which  interest  is,  or  shall  be,  stipulated  to  be 
paid,  or  coupons  representing  the  interest  shall  be  or  shall 
have  been  issued  to  be  paid,  and  all  dividends  in  scrip  or 
money  or  sums  of  money  thereafter  declared  due  or  payable 
to  stockholders  of  any  railroad  company,  as  part  of  the  earn¬ 
ings,  profits  or  gains  of  said  companies,  shall  be  subject  to 
and  pay  a  duty  of  3  per  centum  on  the  amount  of  all  such  inter¬ 
est,  or  coupons,  or  dividends,  whenever  the  same  shall  be  paid  ; 
and  said  railroad  companies  or  railroad  corporations,  or  any 
person  or  persons  owning,  possessing  or  having  the  care  or 
management  of  any  railroad  company  or  railroad  corporation, 
are  hereby  authorized  and  required  to  deduct  and  withhold 
from  all  payments  made  to  any  person,  persons  or  party, 
after  the  1st  day  of  July  as  aforesaid,  on  account  of  any 


68 


THE  NATIONAL  TAX  LAW. 


interest  or  ccupons  or  dividends  due  and  payable  as  aforesaid* 
the  said  duty  or  sum  of  3  per  centum  ;  and  the  duties  deducted 
as  aforesaid,  and  certified  by  the  president  or  other  proper 
officer  of  said  company  or  corporation,  shall  be  a  receipt 
and  discharge,  according  to  the  amount  thereof,  of  said  rail¬ 
road  companies  or  railroad  corporations,  and  the  owners, 
possessors  and  agents  thereof,  on  dividends  and  on  bonds  oi 
other  evidences  of  their  indebtedness,  upon  which  interest  01 
coupons  are  payable,  holden  by  any  person  or  party  whatso¬ 
ever,  and  a  list  or  return  shall  be  made  and  rendered  within 
thirty  days  after  the  time  fixed  when  said  interest,  or  coupons, 
or  dividends  become  due  or  payable,  and  as  often  as 
every  six  months,  to  the  Commissioner  of  Internal  Revenue, 
which  shall  contain  a  true  and  faithful  account  of  the  duties 
received  and  chargeable  as  aforesaid,  during  the  time  when 
such  duties  have  accrued  or  should  accrue,  and  remaining 
unaccounted  for,  and  there  shall  be  annexed  to  every  such 
list  or  return,  a  declaration  under  oath  or  affirmation,  in  man¬ 
ner  and  form  as  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue,  of  the  president,  treasurer  or  some  proper 
officer  of  said  railroad  company  or  railroad  corporation,  that 
the  same  contains  a  true  and  faithful  account  of  the  duties  so 
withheld  and  received  during  the  time  when  such  duties  have 
accrued  or  should  accrue,  and  not  accounted  for,  and  for  any 
default  in  the  making  or  rendering  of  such  list  or  return,  with 
the  declaration  annexed,  as  aforesaid,  the  person  or  persons 
owning,  possessing  or  having  the  care  or  management  of  such 
railroad  company  or  railroad  corporation,  making  such  default, 
shall  forfeit,  as  a  penalty,  the  sum  of  $500 ;  and  in  case  of 
any  default  in  making  or  rendering  said  list,  or  of  any  default 
in  the  payment  of  the  duty  or  any  part  thereof,  accruing  or 
which  should  accrue,  the  assessment  and  collection  shall  be 
made  according  to  the  general  provisions  of  this  act. 

IX.— BANKING  INSTITUTIONS,  ETC. 

TAX  ON  SAME — ITS  PROVISIONS. 

Sec.  82.  And  be  it  further  enacted,  That  on  and  after  the  first 
day  of  July,  1862,  there  shall  be  levied,  collected  and  paid  by  all  - 
banks,  trust  companies,  and  savings  institutions,  and  by  all  fire* 
marine,  life,  in1  and,  stock,  and  mutual  insurance  companies, 


PENALTY  FOB  DEFAULT. 


under  whatever  style  or  name  known  or  called,  of  the  United 
States  or  Territories,  specially  incorporated  or  existing  under 
general  laws,  or  which  may  be  hereafter  incorporated  or  ex¬ 
ist  as  aforesaid,  on  all  dividends  in  scrip  or  money  thereafter 
declared  due  or  paid  to  stockholders,  to  policy  holders  or  to 
depositors,  as  part  of  the  earnings,  profits  or  gains  of  said 
banks,  trust  companies,  savings  institutions  or  insurance  com¬ 
panies,  and  on  all  sums  added  to  their  surplus  or  contingent 
funds,  a  duty  of  3  per  centum :  Provided ,  that  the  duties  upon 
the  dividends  of  life  insurance  companies  shall  not  be  deemed 
due,  or  to  be  collected  until  such  dividends  shall  be  payable  by 
such  companies.  And  said  banks,  trust  companies,  savings  in¬ 
stitutions  and  insurance  companies  are  hereby  authorized  and 
required  to  deduct  and  withhold  from  all  payments  made  to 
any  person,  persons,  or  party,  on  account  of  any  dividends  or 
sums  of  money  that  may  be  due  and  payable  as  aforesaid,  after 
the  first  day  of  July,  1862,  the  said  duty  of  three  per  centum. 
And  a  list  or  return  shall  be  made  and  rendered  within  thirty 
days  after  the  time  fixed  when  such  dividends  or  sums  of  money 
shall  be  declared  due  and  payable,  and  as  often  as  every  six 
months,  to  the  Commissioner  of  Internal  Revenue,  which  shall 
contain  a  true  and  faithful  account  of  the  amount  of  duties  ac¬ 
crued  or  which  should  accrue  from  time  to  time,  as  aforesaid, 
during  the  time  when  such  duties  remain  unaccounted  for,  and 
there  shall  be  annexed  to  every  such  list  or  return  a  declara¬ 
tion,  under  oath  or  affirmation,  to  be  made  in  form  and  manner 
as  shall  be  prescribed  by  the  Commissioner  of  Internal 
Revenue,  of  the  president  or  some  other  proper  officer  of  said 
bank,  trust  company,  savings  institution,  or  insurance  company, 
respectively,  that  the  same  contains  a  true  and  faithful  account 
of  the  duties  which  have  accrued  or  should  accrue,  and  not 
accounted  for;  and  for  any  default  in  the  delivery  of  such  list 
or  return,  with  such  declaration  annexed,  the  bank,  trust 
company,  savings  institution,  or  insurance  company  making 
such  default,  shall  forfeit,  as  a  penalty,  the  sum  of  $500. 

PENALTY  FOB  DEFAULT,  ETC. 

Sec.  83.  And  be  it  further  enacted ,  That  any  person  or 
persons  awning  or  possessing,  or  having  the  care  or  manage¬ 
ment  of  any  railroad  company  or  railroad  corporation,  bank, 
trust  company,  savings  institution,  or  insurance  company,  as 


70 


TUB  NATIONAL  TAX  LAW. 


heretofore  mentioned,  required  under  this  act  to  mate  and 
render  any  list  or  return  to  the  Commissioner  of  Internal 
Revenue,  shall,  upon  rendering  the  same,  pay  to  the  said 
Commissioner  of  Internal  Revenue  the  amount  of  the  duties 
due  on  such  list  or  return,  and  in  default  thereof  shall  forfeit 
as  a  penalty  the  sum  of  $500  ;  and  in  case  of  neglect  or  refusal 
to  make  such  list  or  return  as  aforesaid,  or  to  pay  the  duties 
as  aforesaid,  for  the  space  of  thirty  days  after  the  time  when 
said  list  should  have  been  made  and  rendered,  or  when  said 
duties  shall  have  become  due  and  payable,  the  assessment  and 
collection  shall  be  made  according  to  the  general  provisions 
heretofore  prescribed  in  this  act. 

INSURANCE  TAX. 

Sec.  84.  And  be  it  further  enacted ,  That  on  the  1st  day  of 
October,  Anno  Domini  1862,  and  on  the  first  day  of  each 
quarter  of  a  year  thereafter,  there  shall  be  paid  by  each 
insurance  company,  whether  inland  or  marine,  and  by  each 
individual  or  association  engaged  in  the  business  of  insurance 
from  loss  or  damage  by  fire,  or  by  the  perils  of  the  sea,  the 
duty  of  one  per  centum  upon  the  gross  receipts  for  premiums 
and  assessments  by  such  individual  association  or  company 
during  the  quarter  then  preceding;  and  like  duty  shall  be 
paid  by  the  agent  of  any  foreign  insurance  company  having 
an  office  or  doing  business  within  the  United  States. 

ACCOUNTS  TO  BE  RENDERED  BY  COMPANIES,  ETC. 

Sec.  85.  And  be  it  further  enacted ,  That  on  the  1st  day  of 
October  next,  and  on  the  first  day  of  each  quarter  thereafter, 
an  account  shall  be  made  and  rendered  to  the  Commissioner 
of  Internal  Revenue  by  all  insurance  companies,  or  their 
agents,  or  associations  or  individuals  making  insurance, 
except  life  insurance,  including  agents  of  all  foreign  insurance 
companies,  which  shall  contain  a  true  and  faithful  account  of 
the  insurance  made,  renewed,  or  continued,  or  indorsed  upon 
any  open  policy,  by  said  companies,  or  their  agents,  or  asso¬ 
ciations,  or  individuals,  during  the  preceding  quarter,  setting 
forth  the  amount  insured,  and  the  gross  amount  received,  and 
the  duties  accruing  thereon  under  this  act ;  and  there  shall  be 
annexed  to  and  delivered  with  every  such  quarterly  account 
an  affidavit,  in  the  form  to  be  prescribed  by  the  Commissioner 
of  Internal  Revenue,  made  by  one  of  the  officers  of  said  c^ra 


TAX  ON  GOVERNMENT  EMPLOYEES  AND  PASSPORTS.  71 

p&ny,  or  association,  or  individual,  or  by  the  agent  in  tne  case 
of  a  foreign  company,  that  the  statements  in  said  accounts  are 
in  all  respects  just  and  true;  and  such  quarterly  accounts 
shall  be  rendered  to  the  Commissioner  of  Internal  Revenue 
within  thirty  days  after  the  expiration  of  the  quarter  for 
which  they  shall  be  made  up,  and  upon  rendering  such 
account,  with  such  affidavit  as  aforesaid  thereto  annexed,  the 
amount  of  the  duties  due  by  such  quarterly  accounts  shall  be 
paid  to  the  Commissioner  of  Internal  Revenue ;  and  for  every 
default  in  the  delivery  of  such  quarterly  account,  with  such 
affidavit  annexed  thereto,  or  in  the  payment  of  the  amount  of 
the  duties  due  by  such  quarterly  account,  the  company,  or 
agent,  or  association,  or  individual  making  such  default  shall 
forfeit  and  pay,  in  addition  to  such  duty,  the  sum  of  $5,000. 

X— SALARIES  AND  PASSPORTS. 

TAX  ON  GOVERNMENT  EMPLOYEES. 

Sec.  86.  And  be  it  further  enacted ,  That  on  and  after  the 
first  day  of  August,  1862,  there  shall  be  levied,  collected  and 
paid  on  all  salaries  of  officers,  or  payments  to  persons  in  the 
civil,  military,  naval,  or  other  employment  or  service  of  the 
United  States,  including  senators  and  representatives  and 
delegates  in  Congress,  when  exceeding  the  rate  of  $600  per 
annum,  a  duty  of  three  per  centum  on  the  excess  above  the 
said  $600 ;  and  it  shall  be  the  duty  of  all  paymasters,  and  all 
disbursing  officers,  under  the  Government  of  the  United  States, 
or  in  the  employ  thereof,  when  making  any  payments  to 
officers  and  persons  as  aforesaid,  or  upon  settling  and  adjust¬ 
ing  the  accounts  of  such  officers  and  persons,  to  deduct  and 
withhold  the  aforesaid  duty  of  three  per  centum,  and  shall*  at 
the  same  time,  make  a  certificate  stating  the  name  of  the 
officer  or  person  from  whom  such  deduction  was  made 
and  the  amount  thereof,  which  shall  be  transmitted  to  the 
office  of  the  Commissioner  of  Internal  Revenue,  and  entered 
as  part  of  the  internal  duties ;  and  the  pay-roll,  receipts,  or 
account  of  officers  or  persons  paying  such  duty  as  aforesaid, 
shall  be  made  to  exhibit  the  fact  of  such  payment. 

TAX  ON  PASSPORTS. 

Sec.  87.  And  be  it  further  enacted ,  That  for  every  passport 
issued  from  the  office  of  the  Secretary  of  State,  after  the  30tli 
day  of  June,  1862.  there  shall  be  paid  the  sum  of  $3 ;  which 


72 


THE  NATIONAL  TAX  LAW. 


amount  nuy  be  paid  to  any  collector  appointed  under  this 
act,  and  his  receipt  therefor  shall  be  forwarded  with  the 
application  for  such  passport  to  the  office  of  the  Secretary  o f 
State,  or  any  agent  appointed  by  him.  And  the  collectors 
shall  account  for  all  moneys  received  for  passports  in  the 
manner  hereinbefore  provided.  And  a  like  amount  shall 
be  paid  for  every  passport  issued  by  any  Minister  or  Con¬ 
sul  of  the  United  States,  who  shall  account  therefor  to  the 
Treasury. 

XI.  — ADVERTISEMENTS. 

PUBLISHERS’  TAX,  PENALTIES,  ETC. 

Sec.  88.  And  be  it  further  enacted,  That  on  and  after  the 
1st  day  of  August,  1862,  there  shall  be  levied,  collected,  and 
paid  by  any  person  or  persons,  firm,  or  company,  publishing 
any  newspaper,  magazine,  review,  or  other  literary,  scientific, 
or  news  publication,  issued  periodically,  on  the  gross  receipts 
for  all  advertisements,  or  all  matters  for  the  insertion  of  which 
in  said  newspaper  or  other  publication  as  aforesaid,  or  in  ex¬ 
tras,  supplements,  sheets,  or  fly-leaves  accompanying  the  same, 
pay  is  required  or  received,  a  duty  of  3  per  centum ;  and  the 
person  or  persons,  firm  or  company,  owning,  possessing,  or 
having  the  care  or  management  of  any  and  every  such  news¬ 
paper  or  other  publication  as  aforesaid,  shall  make  a  list  or 
return  quarterly,  commencing  as  heretofore  mentioned,  con¬ 
taining  the  gross  amount  of  receipts  as  aforesaid,  and  the 
amount  of  duties  which  have  accrued  thereon,  and  render  the 
same  to  the  assistant  assessor  of  the  respective  districts 
where  such  newspaper,  magazine,  review,  or  other  literary  or 
news  publication  is  or  may  be  published,  whicliJist  or  return 
sliaTl  have  annexed  a  declaration,  under  oath  or  affirma¬ 
tion,  to  be  made  according  to  the  manner  and  form  which 
may  be  from  time  to  time  prescribed  by  the  Commissioner  of 
Internal  Revenue,  of  the  owner,  possessor,  or  person  having 
the  care  or  management  of  such  newspaper,  magazine,  re¬ 
view,  or  other  publication,  as  aforesaid,  that  the  same  is  true 
and  correct,  and  shall  also,  quarterly,  and  at  the  time  of 
making  said  list  or  return,  pay  to  the  collector  or  deputy 
collector  of  the  district,  as  aforesaid,  the  full  amount  of 
said  duties ;  and  in  case  of  neglect  or  refusal  to  comply 
with  any  of  the  provisions  contained  in  this  section,  or  to 


INCOME  DUTY. 


73 


make  and  render  said  list  or  return,  as  aforesaid,  for  the  space 
of  thirty  days  after  the  time  when  said  list  or  return  ought 
to  have  been  made,  as  aforesaid,  the  assistant  assessor  of  the 
respective  districts  shall  proceed  to  estimate  the  duties,  as 
heretofore  provided  in  other  cases  of  delinquency;  and  in 
case  of  neglect  or  refusal  to  pay  the  duties,  as  aforesaid,  for 
t  he  space  of  thirty  days  after  said  duties  become  due  and 
payable,  said  owner,  possessor,  or  person  or  persons  having 
die  care  or  management  of  said  newspapers  or  publications, 
as  aforesaid,  shall  pay,  in  addition  thereto,  a  penalty  of  5  per 
centum  on  the  amount  due ;  and,  in  case  of  fraud  or  evasion, 
whereby  the  revenue  is  attempted  to  be  defrauded,  or  the 
duty  withheld,  said  owners,  possessors,  or  person  or  persons 
having  the  care  or  management  of  said  newspapers  or  other 
publications,  as  aforesaid,  shall  forfeit  and  pay  a  penalty  of 
$500  for  each  offense,  or  for  any  sum  fraudulently  unac¬ 
counted  for ;  and  all  provisions  in  this  act,  in  relation  to 
liens,  assessments  and  collection,  not  incompatible  herewith, 
shall  apply  to  this  section,  and  the  objects  herein  embraced: 
Provided,  that  in  all  cases  where  the  rate  or  price  of  adver¬ 
tising  is  fixed  by  any  law  of  the  United  States,  State,  or 
Territory,  it  shall  be  lawful  for  the  company,  person  or  per¬ 
sons  publishing  said  advertisements,  to  add  the  duty  or  tax 
imposed  by  this  act  to  the  price  of  said  advertisements,  any 
law,  as  aforesaid,  to  the  contrary  notwithstanding :  Provided 
further,  that  the  receipts  for  advertisements,  to  the  amount  of 
$1,000,  by  any  person  or  persons,  firm  or  company,  publish¬ 
ing  any  newspaper,  magazine,  review,  or  other  literary,  sci¬ 
entific,  news  publication,  issued  periodically,  shall  be  exempt 
from  duty :  and  'provided  further,  that  all  newspapers  whose 
circulation  does  not  exceed  2,000  copies  shall  be  exempted 
from  all  taxes  for  advertisements. 

XII. — INCOME  DUTY. 

OLD  LAW  REPEALED. 

Sec.  89.  And  be  it  further  enacted,  That  for  the  purpose 
of  modifying  and  reenacting,  as  hereinafter  provided,  so  much 
of  an  act,  entitled  “An  act  to  provide  increased  revenue  from 
imports,  to  pay  interest  on  the  public  debt,  and  for  other  pur¬ 
poses,’'  approved  5th  of  August,  1861,  as  relates  to  income 


74 


THE  NATIONAL  TAX  LAW. 


tax  ,  that  is  to  say,  sections  49,  50 — except  so  much  thereof 
as  relates  to  the  selection  and  appointment  of  depositaries- 
and  51,  be,  and  the  same  are  hereby  repealed. 

TAX  ON  SALARIES,  INCOME,  ETC. 

Sec.  90.  And  be  it  further  enacted,  That  there  shall  be  levied, 
collected  and  paid  annually,  upon  the  annual  gains,  profits  or 
income  of  every  person  residing  in  the  United  States,  whether 
derived  from  any  kind  of  property,  rents,  interest,  dividends, 
salaries,  or  from  any  profession,  trade,  employment  or  vocation 
carried  on  in  the  United  States  or  elsewhere,  or  from  any 
other  source  whatever,  except  as  hereinafter  mentioned,  if 
such  annual  gains,  profits  or  income  exceed  the  sum  of  $600, 
and  do  not  exceed  the  sum  of  $10,000,  a  duty  of  three  per 
centum  on  the  amount  of  such  annual  gains,  profits  or  income 
over  and  above  the  said  sum  of  $600;  if  said  income  exceeds 
the  sum  of  $10,000,  a  duty  of  five  per  centum  upon  the  amount 
thereof  exceeding  $600 ;  and  upon  the  annual  gains,  profits 
or  income,  rents  and  dividends  accruing  upon  any  property, 
securities  and  stocks  owned  in  the  United  States  by  any  citi¬ 
zen  of  the  United  States  residing  abroad,  except  as  herein¬ 
after  mentioned,  and  not  in  the  employment  of  the  Govern¬ 
ment  of  the  United  States,  there  shall  be  levied,  collected  and 
paid  a  duty  of  five  per  centum. 

Sec.  91.  And  be  it  further  enacted ,  That  in  estimating  said 
annual  gains,  profits  or  income,  whether  subject  to  a  duty, 
as  provided  in  this  act,  of  three  per  centum,  or  of  five  per 
centum,  all  other  national,  State  and  local  taxes  lawfully 
assessed  upon  the  property  or  other  sources  of  income  of  any 
person,  as  aforesaid,  from  which  said  annual  gains,  profits  or 
income  of  such  person  is  or  should  be  derived,  shall  be  first 
deducted  from  the  gains,  profits  or  income  of  the  person  or 
persons  who  actually  pay  the  same,  whether  owner  or  tenant, 
and  all  gains,  profits  or  income  derived  from  salaries  of  officers, 
or  payments  to  persons  in  the  civil,  military,  naval  or  other 
lervice  of  the  United  States,  including  senators,  represen¬ 
tatives  and  delegates  in  Congress,  above  six  hundred  dollars, 
or  derived  from  interest  or  dividends  on  stock,  capital,  or 
deposits  in  any  bank,  trust  company  or  savings  institution, 
insurance,  gas,  bridge,  express,  telegraph,  steamboat,  ferry¬ 
boat,  or  railroad  company,  or  corporation,  or  on  any  bonds  or 
other  evidences  of  indebtedness  of  any  railroad  company  o) 


m  CASE  OF  NON-PAYMENT  OF  DUTY. 


75 


other  corporation,  which  shall  have  been  assessed  and  paid  by 
said  banks,  trust  companies,  savings  institutions,  insurance, 
gas,  bridge,  telegraph,  steamboat,  feriy-boat,  express  or  rail¬ 
road  companies,  as  aforesaid,  or  derived  from  advertisements, 
or  on  any  articles  manufactured,  upon  which  specific  stamp 
or  ad  valoi'em  duties  shall  have  been  directly  assessed  or  paid, 
shall  also  be  deducted ;  and  the  duty  herein  provided  for 
shall  be  assessed  and  collected  upon  the  income  for  the  year1 
ending  the  31st  day  of  December  next  preceding  the  time  for 
levying  and  collecting  said  duty ;  that  is  to  say,  on  the  1st 
day  of  May,  1863,  and  in  each  year  thereafter :  Provided,  that 
upon  such  portion  of  said  gains,  profits  or  income,  whether 
subject  to  a  duty  as  provided  in  this  act  of  three  per  centum 
or  five  per  centum,  which  shall  be  derived  from  interest  upon 
notes,  bonds,  or  other  securities  of  the  United  States,  there 
shall  be  levied,  collected  and  paid  a  duty  not  exceeding  one 
and  one-half  of  one  per  centum,  any  thing  in  this  act  to  the 
contrary  notwithstanding. 

IN  CASE  OF  NON-PAYMENT  OF  DUTY. 

Sec.  92.  And  be  it  further  enacted ,  That  the  duties  on  in¬ 
comes  herein  imposed  shall  be  due  and  payable  on  or  before 
the  30th  day  of  June,  in  the  year  1863,  and  in  each  year  there¬ 
after  until  and  including  the  year  1866,  and  no  longer ;  and 
to  any  sum  or  sums  annually  due  and  unpaid  for  thirty  days 
after  the  30th  of  June,  as  aforesaid,  and  for  ten  days  after 
demand  thereof  by  the  collector,  there  shall  be  levied  in  addi¬ 
tion  thereto,  the  sum  of  five  per  centum  on  the  amount  of 
duties  unpaid,  as  a  penalty,  except  from  the  estates  of  de¬ 
ceased  and  insolvent  persons ;  and  if  any  person  or  persons, 
or  party,  liable  to  pay  such  duty,  shall  neglect  or  refuse  to 
pay  the  same,  the  amount  due  shall  be  a  lien  in  favor  of  the 
United  Spates  from  the  time  it  was  so  due  until  paid  with  the 
interest,  penalties  and  costs  that  may  accrue  in  addition  there¬ 
to,  upon  all  the  property,  and  rights  to  property,  stocks,  secu¬ 
rities,  and  d#)ts  of  every  description  from  which  the  income 
upon  which  said  duty  is  assessed  or  levied  shall  have  accrued 
or  may  or  should  accrue ;  and  in  default  of  the  payment  of 
said  duty  for  the  space  of  thirty  days,  after  the  same  shall 
have  become  due,  and  be  demanded,  as  aforesaid,  said  lien 
may  be  enforced  by  distraint  upon  such  property,  rights  to 


70 


THE  NATIONAL  TAX  LAW. 


propel  ly,  stocks,  securities  and  evidences  of  debt,  by  whom¬ 
soever  h olden ;  and  for  this  purpose  the  Commissioner  of  In¬ 
ternal  Revenue,  upon  the  certificate  of  the  collector  or  deputy 
collector  that  said  duty  is  due  and  unpaid  for  the  space  of 
ten  days  after  notice  duly  given  of  the  levy  of  such  duty,  shall 
issue  a  warrant  in  form  and  manner  to  be  prescribed  by 
said  Commissioner  of  Internal  Revenue,  under  the  directions 
of  the  Secretary  of  the  Treasury,  and  by  virtue  of  such  war¬ 
rant  there  may  be  levied  on  such  property,  rights  to  property, 
stocks,  securities  and  evidences  of  debt,  a  further  sum,  to  bo 
fixed  and  stated  in  such  warrant,  over  and  above  the  said 
annual  duty,  interest  and  penalt}'  for  non-payment,  sufficient 
for  the  fees  and  expenses  of  such  levy.  And  in  all  cases  of 
sale,  as  aforesaid,  the  certificate  of  such  sale  by  the  collector 
or  deputy  collector  of  the  sale,  shall  give  title  to  the  pur¬ 
chaser,  of  all  right,  title  and  interest  of  such  delinquent  in  and 
to  such  property,  whether  the  property  be  real  or  personal ; 
and  where  the  subject  of  sale  shall  be  stocks,  the  certificate 
of  said  sale  shall  be  lawful  authority  and  notice  to  the  proper 
corporation,  company  or  association,  to  record  the  same  on 
the  books  or  records,  in  the  same  manner  as  if  transferred 
or  assigned  by  the  person  or  party  holding  the  same,  to  issue 
new  certificates  of  stock  therefor  in  lieu  of  any  original  or  prior 
certificates,  which  shall  be  void  whether  canceled  or  not ; 
and  said  certificates  of  sale  of  the  collector  or  deputy  collec¬ 
tor,  where  the  subject  of  sale  shall  be  securities  or  other  evi¬ 
dences  of  debt,  shall  be  good  and  valid  receipts  to  the  person 
or  party  holding  the  same,  as  against  any  person  or  persons, 
or  other  party  holding,  or  claiming  to  hold,  possession  of  such 
securities  or  other  evidences  of  debt. 

TAX  ON  GUARDIANS,  EXECUTORS,  ETC. 

Sec.  93.  And  be  it  further  enacted ,  That  it  shall  be  the 
duty  of  all  persons  of  lawful  age,  and  all  guardians  and  trus¬ 
tees,  whether  such  trustees  are  so  by  virtue  of  their  office  as 
executors,  administrators,.  or  other  fiduciary^capacity,  to 
make  return  in  the  list  or  schedule,  as  provided  in  this  act, 
to  the  proper  officer  of  internal  revenue,  of  the  amount  of  his 
or  her  income,  or  the  income  of  such  minors  or  persons  as 
may  be  held  in  trust  as  aforesaid,  according  to  the  require¬ 
ments  hereinbefore  stated,  and  in  case  of  neglect  or  refusal  to 


STAMP  DUTIES. 


77 


make  suck  return,  the  assessor  or  assistant  assessor  shall 
assess  the  amount  of  his  or  her  income,  and  proceed  there¬ 
after  to  collect  the  duty  thereon  in  the  same  manner  as  is 
provided  for  in  other  cases  of  neglect  and  refusal  to  furnish 
lists  or  schedules  in  the  general  provisions  of  this  act,  where 
not  otherwise  incompatible,  and  the  assistant  assessor  may  in¬ 
crease  the  amount  of  the  list  or  return,  or  of  any  party  making 
such  return,  if  he  shall  be  satisfied  that  the  same  is  under¬ 
stated  :  j Provided,  that  any  party,  in  his  or  her  own  behalf,  or 
as  guardian  or  trustee,  as  aforesaid,  shall  be  permitted  to  de¬ 
clare,  under  oath  or  affirmation,  the  form  and  manner  of 
which  shall  be  prescribed  by  the  Commissioner  of  Internal 
Revenue,  that  he  or  she  was  not  possessed  of  an  income  of 
$600,  liable  to  be  assessed  according  to  the  provisions  of  this 
act,  or  that  he  or  she  has  been  assessed  elsewhere  and  the 
same  year  for  an  income  duty,  under  autkority%of  the  United 
States,  and  shall  thereupon  be  exempt  from  an  income  duty ; 
or,  if  the  list  or  return  of  any  party  shall  have  been  increased 
by  the  assistant  assessor,  in  manner  as  aforesaid,  he  or  she 
may  be  permitted  to  declare,  as  aforesaid,  the  amount  of  his 
or  her  annual  income,  or  the  amount  held  in  trust,  as  afore¬ 
said,  liable  to  be  assessed,  as  aforesaid,  and  the  same  so  de¬ 
clared  shall  be  received  as  the  sum  upon  which  duties  are  to 
be  assessed  and  collected. 

XIII.— STAMP  DUTIES. 

THE  DUTY. 

Sec.  94.  And  be  it  further  enacted ,  That  on  and  after  the 
first  day  of  October,  1862,  there  shall  be  levied,  collected  and 
paid,  for  and  in  respect  of  the  several  instruments,  matters 
and  things  mentioned,  and  described  in  the  schedule  (marked 
JB),  hereunto  annexed,  or  for  or  in  respect  of  the  vellum, 
parchment,  or  paper  upon  which  such  instruments,  matters,  or 
things,  or  any  of  them,  shall  be  written  or  printed,  by  any 
person  or  persons,  or  party  who  shall  make,  sign,  or  issue  the 
same,  or  for  whose  use  or  benefit  the  same  shall  be  made, 
signed  or  issued,  the  several  duties  or  sums  of  money  set 
down  in  figures  against  the  same  respectively,  or  otherwise 
specified  or  set  forth  in  the  said  schedale. 


78 


THE  NATIONAL  TAX  LAW. 


PENALTY  FOR  NON-STAMP. 

Sec.  95  And  be  it  further  enacted ,  That  if  any  person  or 
persons  shall  make,  sign,  or  issue,  or  cause  to  be  made,  signed, 
or  issued,  any  instrument,  document,  or  paper  of  any  kind, 
or  description  whatsoever,  without  the  same  being  duly 
stamped  for  denoting  the  duty  hereby  imposed  thereon,  or 
without  having  thereupon  an  adhesive  stamp  to  denote  said 
duty,  such  person  or  persons  shall  incur  a  penalty  of  $50,  and 
such  instrument,  document,  or  paper,  as  aforesaid,  shall  be 
deemed  invalid  and  of  no  effect. 

STAMPS  NON-CONVERTIBLE. 

Sec.  96.  And  be  it  further  enacted ,  That  no  stamp  appro¬ 
priated  to  denote  the  duty  charged  on  any  particular  instru¬ 
ment,  and  bearing  the  name  of  such  instrument  on  the  face 
thereof,  shall  be  used  for  denoting  any  other  duty  of  the  same 
amount,  or,  if  so  used,  the  same  shall  be  of  no  avail. 

Sec.  97.  And  be  it  further  enacted,  That  no  vellum,  parch¬ 
ment,  or  paper,  bearing  a  stamp  appropriated  by  name  to  any 
particular  instrument,  shall  be  used  for  any  other  purpose,  or, 
If  so  used,  the  same  shall  be  of  no  avail. 

penalties  for  forgery  of  stamps. 

Sec.  98.  And  be  it  further  enacted ,  That  if  any  person  shall 
forge  or  counterfeit,  or  cause  or  procure  to  be  forged  or  coun¬ 
terfeited,  any  stamp  or  die,  or  any  part  of  any  stamp  or  die, 
which  shall  have  been  provided,  made  or  used  in  pursuance 
of  this  act,  or  shall  forge,  counterfeit,  or  resemble,  or  cause  or 
procure  to  be  forged,  counterfeited  or  resembled,  the  impres¬ 
sion  or  any  part  of  the  impression,  of  any  such  stamp  or  die, 
as  aforesaid,  upon  any  vellum,  parchment  or  paper,  or  shall 
stamp  or  mark,  or  cause  or  procure  to  be  stamped  or  marked, 
any  vellum,  parchment,  or  paper,  with  any  such  forged  or 
counterfeited  stamp  or  die,  or  part  of  any  stamp  or  die,  as 
aforesaid,  with  intent  to  defraud  the  United  States  of  any  of 
the  duties  hereby  imposed,  or  any  part  thereof,  or  if  any  per¬ 
son  shall  utter  or  sell,  or  expose  to  sale,  any  vellum,  parch¬ 
ment  or  paper,  article  or  thing,  having  thereupon  the  im¬ 
pression  ot  any  such  counterfeited  stamp  or  die,  or  any  part  of 
any  stamp  or  die,  or  any  such  forged,  counterfeited  or  resem¬ 
bled  impression,  or  part  of  impression,  as  aforesaid,  knowing 
the  same  respectively  to  be  forged,  counterfeited,  or  resenv 


STAMPS  TO  BE  CANCELED  AND  DESTROYED. 


79 


bled ;  or  if  any  person  shall  knowingly  use  any  stamp  or  die 
which  shall  have  been  so  provided,  made  or  used,  as  afore¬ 
said,  with  intent  to  defraud  the  United  States ;  or  if  any  per¬ 
son  shall  fraudulently  cut,  tear  or  get  off,  or  cause  or  procure 
to  be  cut,  torn  or  got  off,  the  impression  of  any  stamp  or  die 
which  shalUhave  been  provided,  made  or  used  in  pursuance 
of  this  act,  from  any  vellum,  parchment,  or  paper,  or  any  in¬ 
strument  or  writing  charged  or  chargeable  with  any  of  the 
duties  hereby  imposed ;  then,  and  in  every  such  case,  every 
person  so  offending,  and  every  person  knowingly  and  willfully 
aiding,  abetting,  or  assisting  in  committing  any  such  offense 
as  aforesaid,  shall  be  deemed  guilty  of  felony,  and  shall,  on 
conviction  thereof,  forfeit  the  said  counterfeit  stamps  and  the 
articles  upon  which  they  are  placed,  and  be  punished  by  fine 
not  exceeding  one  thousand  dollars,  and  by  imprisonment 
and  confinement  to  hard  labor  not"  exceeding  five  years. 

STAMPS  TO  BE  CANCELED  AND  DESTROYED  BY  FIRST  USE. 

Sec.  99.  And  be  it  further  enacted,  That  in  any  and  all 
cases  where  an  adhesive  stamp  shall  be  used  for  denoting 
any  duty  imposed  by  this  act,  except  as  hereinafter  provided, 
the  pdrson  using  or  affixing  the  same  shall  write  thereupon 
the  initials  of  his  name,  and  the  date  upon  which  the  same  shall 
be  attached  or  used,  so  that  the  same  may  not  again  be  used. 
And  if  any  person  shall  fraudulently  make  use  of  an  adhesive 
stamp  to  denote  any  duty  imposed  by  this  act  without  so 
effectually  canceling  and  obliterating  such  stamp,  except  as 
before  mentioned,  he,  she  or  they  shall  forfeit  the  sum  of  $50. 
Provided ,  nevertheless,  that  any  proprietor  or  proprietors  of 
proprietary  articles  or  articles  subject  to  stamp  duty  under 
schedule  C  of  this  act,  shall  have  the  privilege  of  furnishing, 
without  expense  to  the  United  States,  in  suitable  form,  to  be 
approved  by  the  Commissioner  of  Internal  Revenue,  liis  or 
their  own  dies  or  designs  for  stamps  to  be  used  thereon,  to  be 
retained  in  the  possession  of  the  Commissioner  of  Internal 
Revenue  for  his  or  their  separate  use,  which  shall  not  be 
duplicated  to  any  other  person.  That  in  all  cases  wffiere 
such  stamp  is  used,  instead  of  his  or  their  writing,  his  or  their 
Initials,  and  the  date  thereon,  the  said  stamp  shall  be  so  affixed 
on  the  box,  bottle  or  pacsage,  that  in  opening  the  same,  or 


80 


THE  NATIONAL  TAX  LAW. 


aging  the  contents  thereof,  the  said  stamp  shall  be  effectually 
destroyed ;  and  in  default  thereof,  shall  be  liable  to  the  same 
penalty  imposed  for  neglect  to  affix  said  stamp,  as  hereinbe¬ 
fore  prescribed  in  this  act.  Any  person  who  shall  fraudu¬ 
lently  obtain  or  use  any  of  the  aforesaid  stamps  or  designs 
therefor,  and  any  person  forging  or  counterfeiting,  or  causing 
or  procuring  the  forging  or  counterfeiting  any  representation, 
likeness,  similitude  or  colorable  imitation  of  the  said  last- 
mentioned  stamp,  or  any  engraver  or  printer  who  shall  sell 
or  give  away  <said  stamps,  or  selling  the  same,  or  being  a  mer¬ 
chant,  broker,  peddler,  or  person  dealing,  in  whole  or  in  part, 
in  similar  goods,  wares,  merchandise,  manufactures,  prepara¬ 
tions,  or  articles,  or  those  designed  for  similar  objects  or  pur¬ 
poses,  shall  have  knowingly  or  fraudulently  in  his,  her  or  their 
possession  any  such  forged,  counterfeited  likeness,  similitude 
or  colorable  imitation  of  the  said  last-mentioned  stamp, 
shall  be  deemed  guilty  of  a  misdemeanor,  and  upon  conviction 
thereof,  shall  be  subject  to  all  the  penalties,  fines  and  forfeit¬ 
ures  prescribed  in  section  93  of  this  act. 

DRAFTS,  ETC.,  PENALTY  FOR  NEGLECT  TO  STAMP. 

Sec.  100.  And  be  it  further  enacted ,  That  if  any  person 
or  persons  shall  make,  sign,  or  issue,  or  cause  to  be  made, 
signed,  or  issued,  or  shall  accept  or  pay,  or  cause  to  bo 
accepted  or  paid,  with  design  to  evade  the  payment  of  any 
stamp  duty,  any  bill  of  exchange,  draft  or  order,  or  promis-  - 
sory  note  for  the  payment  of  money,  liable  to  any  of  the 
duties  imposed  by  this  act,  without  the  same  being  duly 
stamped,  or  having  thereupon  an  adhesive  stamp  for  denoting 
the  duty  hereby  charged  thereon,  he,  she,  or  they  shall,  for 
every  such  bill,  draft,  order,  or  note,  forfeit  the  sum  of  two 
hundred  dollars. 

Sec.  101.  And  be  it  further  enacted,  That  the  acceptor  or 
acceptors  of  any  bill  of  exchange  or  order  for  the  payment 
of  any  sum  of  money  drawn,  or  purporting  to  be  drawn,  in 
any  foreign  country,  but  payable  in  the  United  States,  shall, 
before  paying  or  accepting  the  same,  place  thereupon  a  stamp, 
indicating  the  duty  upon  the  same,  as  the  law  requires 
for  inland  bills  of  exchange,  or  promissory  notes;  and 
no  bill  of  exchange  shall  be  paid  or  negotiated  without 
such  stamp,  and  if  any  person  shall  pay  or  negotiate,  or  offer 


“WHO  SHALL  SELL  STAMPS. 


81 


In  payment,  or  receive  or  take  in  payment,  any  such  draft  or 
order,  the  person  or  persons  so  offending  shall  forfeit  the 
sum  of  $100. 

WHO  SHALL  SELL  STAMPS. 

Sec.  102.  And  be  it  further  enacted,  That  the  Commissioner 
of  Internal  Revenue  be,  and  is  hereby  authorized  to  sell  to 
and  supply  collectors,  deputy  collectors,  postmasters,  sta¬ 
tioners,  or  any  other  persons,  at  his  discretion,  with  adhesive 
stamps  or  stamped  paper,  vellum,  or  parchment,  as  herein 
provided  for,  upon  the  payment,  at  the  time  of  delivery,  of 
the  amount  of  duties  said  stamps,  stamped  paper,  vellum,  or 
parchment,  so  sold  or  supplied,  represent,  and  may  thereupon 
allow  and  deduct  from  the  aggregate  amount  of  such  stamps, 
as  aforesaid,  the  sum  of  not  exceeding  five  per  centum  as 
commission  to  the  collectors,  postmasters,  stationers,  or  other 
purchasers ;  but  the  cost  of  any  paper,  vellum,  or  parchment 
shall  be  added  to  the  amount,  after  deducting  the  allowance 
of  per  centum  as  aforesaid :  Pt'ovided,  that  no  commission 
shall  be  allowed  on  any  sum  or  sums  so  sold  or  supplied  of 
less  amount  than  $50.  And  provided  further ,  that  any  pro¬ 
prietor  or  proprietors  of  articles  named  in  schedule  C,  who 
shall  furnish  his  or  their  own  die  or  design  for  stamps,  to  be 
used  especially  for  his  or  their  own  proprietary  articles,  shall 
be  allowed  the  following  discounts,  namely  :  On  amounts 
purchased  at  one  time  of  not  less  than  $50  nor  more  than 
$500,  five  per  centum  ;  on  amounts  over  $500,  ten  per  centum. 
The  Commissioner  of  Internal  Revenue  may  from  time  to  time 
make  regulations  for  the  allowance  of  such  of  the  stamps 
issued  under  the  provisions  of  this  act  as  may  have  been 
spoiled  or  rendered  useless  or  unfit  for  the  purpose  intended, 
or  for  which  the  owner  may  have  no  use,  or  which  through 
mistake  may  have  been  improperly  or  unnecessarily  used,  or 
where  the  rates  or  duties  represented  thereby  have  been  paid 
in  error  or  remitted,  and  such  allowance  shall  be  made  either 
by  giving  other  stamps  in  lieu  of  the  stamps  so  allowed  for, 
or  by  repaying  the  amount  or  value,  after  deducting  there¬ 
from,  in  case  of  repayment,  the  sum  of  five  per  centum  ta 
the  owner  thereof. 

SPECIAL  EXEMPTIONS. 

Sac.  103.  And  be  it  further  enacted .  That  it  shall  be  Jaw 


THE  NATIONAL  TAX  LAW. 


ful  for  any  person  to  present  to  the  Commissioner  of  Internal 
Revenue  any  instrument,  and  require  his  opinion  whether  or 
not  the  same  is  chargeable  with  any  duty ;  and  if  the  said 
Commissioner  shall  be  of  opinion  that  such  instrument  is  not 
chargeable  with  any  stamp  duty,  it  shall  be  lawful  for  him, 
and  he  is  hereby  required,  to  impress  thereon  a  particular 
stamp,  to  be  provided  for  that  purpose,  with  such  word  or 
words  or  device  thereon  as  he  shall  judge  proper,  which 
shall  signify  and  denote  that  such  instrument  is  not  charge¬ 
able  with  any  stamp  duty ;  and  ever)'  such  instrument  upon 
which  the  said  stamp  shall  be  impressed  shall  be  deemed  to 
be  not  so  chargeable,  and  shall  be  received  in  evidence  in  ail 
courts  of  law  or  equity,  notwithstanding  any  objections  made 
to  the  same,  as  being  chargeable  with  stamp  duty,  and  not 
stamped  to  denote  the  same. 

ALL  TELEGRAPHIC  DISPATCHES  TO  BE  STAMPED. 

Sec.  104.  And  be  it  further  enacted,  That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  no  telegraph  company 
or  its  agent  or  employee  shall  receive  from  any  person  or 
transmit  to  any  person  any  dispatch  or  message  without  an 
adhesive  stamp,  denoting  the  duty  imposed  by  this  act,  being 
affixed  to  a  copy  thereof,  or  having  the  same  stamped 
thereupon,  and  in  default  thereof  shall  incur  a  penalty  of  $10 : 
I Provided ,  that  only  one  stamp  shall  be  required,  whether  sent 
through  one  or  more  companies. 

ALL  EXPRESS  PACKAGES  TO  BE  STAMPED. 

Sec.  105.  And  be  it  further  enacted.  That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  no  express  company 
or  its  agent  or  employee  shall  receive  for  transportation  from 
any  person,  any  bale,  bundle,  box,  article,  or  package  of  any 
description,  without  either  delivering  to  the  consignor  thereof 
a  printed  receipt,  having  stamped  or  affixed  thereon  a  stamp 
denoting  the  duty  imposed  by  this  act,  or  without  affixing 
thereto  an  adhesive  stamp  or  stamps  denoting  such  duty, 
and  in  default  thereof  shall  incur  a  penalty  of  $10 :  Provided, 
that  but  one  stamped  receipt  or  stamp  shall  be  required  for 
each  shipment  from  one  party  to  another  party  at  the  same 
time,  wdiether  such  shipment  consists  of  one  or  more  pack¬ 
ages  :  and  provided  also,  that  no  stamped  receipts  or  stamp 
shall  be  required  for  any  bale,  bundle,  box,  article,  or  package 


SCHEDULE  C  DUTIES — PATENT  MEDICINES. 


transported  for  the  Govern  meet,  nor  for  such  bales,  bundles, 
boxes,  or  packages  as  are  transported  by  such  companies 
without  charge  thereon. 

SCHEDULE  C  DUTIES. 

Sec.  106.  And  be  it  further  enacted,  That  all  the  provisions 
of  this  act  relating  to  dies,  stamps,  adhesive  stamps,  and  stamp 
duties,  shall  extend  to  and  include  (except  where  manifestly 
inapplicable)  all  the  articles  or  objects  enumerated  in  schedule 
marked  C,  subject  to  stamp  duties,  and  apply  to  the  provisions 
in  relation  thereto. 

PATENT  MEDICINES,  ETC. 

Sec.  107.  And  be  it  further  enacted ,  That  on  and  after  the 
1st  day  of  August,  1862,  no  person  or  persons,  firms,  compa¬ 
nies,  or  corporations  shall  make,  prepare  and  sell,  or  remove 
for  consumption  or  sale,  drugs,  medicines,  preparations,  com¬ 
positions,  articles  or  things,  including  perfumery,  cosmetics, 
and  playing-cards,  upon  which  a  duty  is  imposed  by  this  act, 
as  enumerated  and  mentioned  in  schedule  C,  without  affixing 
thereto  an  adhesive  stamp  or  label  denoting  the  duty  before 
mentioned,  and  in  default  thereof  shall  incur  a  penalty  of  $10  : 
Provided ,  that  nothing  in  this  act  contained  shall  apply  to  any 
uncompounded  medicinal  drug  or  chemical,  nor  to  any  medi¬ 
cine  compounded  according  to  the  United  States  or  other 
national  pharmacopoeia,  nor  of  which  the  full  and  proper 
formula  is  published  in  either  of  the  dispensatories,  formula¬ 
ries,  or  text-books  in  common  use  among  physicians  and 
apothecaries,  including  homoeopathic  and  eclectic,  or  in  any 
pharmaceutical  journal  now  used  by  any  incorporated 
college  of  pharmacy,  and  not  sold  or  offered  for  "sale,  or 
advertised  under  any  other  name,  form,  or  guise  than  that 
under  which  they  may  be  severally  denominated  and  laid 
down  in  said  pharmacopoeias,  dispensatories,  text-books,  or 
journals,  as  aforesaid,  nor  to  medicines  sold  to  or  for  the  use 
of  any  person,  which  may  be  mixed  and  compounded  specially 
for  said  persons,  according  to  the  written  recipe  or  prescrip¬ 
tion  of  any  physician  or  surgeon, 

PENALTY  FOR  BASE  USE  OF  STAMP. 

Sec.  108.  And  be  it  further  enacted ,  That  every  manufac¬ 
turer  or  maker  of  any  of  the  articles  for  sale  mentioned  in 


84 


TITS  NATIONAL  TAX  LAW. 


schedule  C,  after  the  same  shall  have  been  so  made,  and 
the  particulars  hereinbefore  required  as  to  stamps  have  bee* 
complied  with,  who  shall  take  off,  remove  or  detach,  or  causa 
or  permit,  or  suffer  to  be  taken  off,  or  removed  or  detached 
any  stamp,  or  who  shall  use  any  stamp,  or  any  wrapper  oi 
cover  to  which  any  stamp  is  affixed,  to  cover  any  other  ar¬ 
ticle  or  commodity  than  that  originally  contained  in  such 
wrapper  or  cover,  with  such  stamp  when  first  used,  with  11, 
intent  to  evade  the  stamp  duties,  shall  for  every  such  article 
respectively,  in  respect  of  which  any  such  offense  shall  be 
committed,  be  subject  to  a  penalty  of  $50,  to  be  recovered, 
together  with  the  costs  thereupon  accruing,  and  every  such 
article  or  commodity  as  aforesaid  shall  also  be  forfeited. 

PENALTY  FOR  ATTEMPT  TO  EVADE,  ETC. 

Sec.  109.  And  be  it  further  enacted ,  That  every  maker  or 
manufacturer  of  any  of  the  articles  or  commodities  mentioned 
in  schedule  C,  as  aforesaid,  who  shall  sell,  send  out,  remove, 
or  deliver  any  article  or  commodity,  manufactured  as  afore¬ 
said,  before  the  duty  thereon  shall  have  been  fully  paid,  by 
fixing  thereon  the  proper  stamp,  as  in  this  act  provided,  or 
who  shall  hide  or  conceal,  or  cause  to  be  hidden  or  concealed, 
or  who  shall  remove  or  convey  away,  or  deposit,  or  cause  to 
be  removed  or  conveyed  away  from  or  deposited  in  any  place, 
any  such  article  or  commodity,  to  evade  the  duty  chargeable 
thereon;  or  any  part  thereof,  shall  be  subject  to  a  penalty  of 
$100,  together  with  the  forfeiture  of  any  such  article  or  commo¬ 
dity  :  Provided,  that  medicines,  preparations,  compositions 
perfumery  and  cosmetics,  upon  which  stamp  duties  are  re¬ 
quired  by  this  act,  may,  when  intended  for  exportation,  be 
manufactured  and  sold,  or  removed  without  having  stamps 
affixed  thereto,  and  without  being  charged  with  duty,  as 
aforesaid ;  and  every  manufacturer  or  maker  of  any  article., 
as  aforesaid,  intended  for  exportation,  shall  give  such  bonds 
and  be  subject  to  such  rules  and  regulations  to  protect  the 
revenue  against  fraud  as  may  be  from  time  to  time  prescribed 
by  the  Secretary  of  the  Treasury. 

MONTHLY  STATEMENTS  REQUIRED. 

Sec.  110.  And  be  it  further  enacted ,  That  every  manufao 
turer  or  maker  of  any  of  the  articles  or  commodities,  as  afore¬ 
said,  or  his  chief  workman,  agent  or  superintendent,  shall  at 


LEGACIES  AND  DISTRIBUTIVE  SHARES, 


85 


the  end  of  each  and  every  month  make  and  sign  a  declaration 
in  writing  that  no  such  article  or  commodity,  as  aforesaid, 
has,  during  such  preceding  month,  or  time  when  the  last  de¬ 
claration  was  made,  been  removed,  carried  or  sent,  or  caused 
or  suffered,  or  known  to  have  been  removed,  carried,  or  sent 
from  the  premises  of  such  manufacturer  or  maker,  other  than 
inch  as  have  been  duly  taken  account  of  and  charged  with 
he  stamp  duty,  on  pain  of  such  manufacturer  or  maker  for¬ 
feiting  for  every  refusal  or  neglect  to  make  such  declaration, 
$100 ;  and  if  any  such  manufacturer  or  maker,  or  his  chief 
workman,  agent  or  superintendent,  shall  make  any  false  or 
untrue  declaration,  such  manufacturer  or  maker,  or  chief 
workman,  agent  or  superintendent,  making  the  same,  shall 
forfeit  $500. 

XIV.— LEGACIES  AND  DISTRIBUTIVE  SHARES  OF 
PERSONAL  PROPERTY. 

EXECUTORS,  TRUSTEES,  ETC.,  HOW  LIABLE. 

Sec.  111.  And  be  it  further  enacted ,  That  any  person  or  per¬ 
sons  having  in  charge  or  trust,  as  administrators,  executors  or 
trustees  of  any  legacies  or  distributive  shares  arising  from  per¬ 
sonal  property,  of  any  kind  whatsoever,  where  the  whole  amount 
of  such  personal  property,  as  aforesaid,  shall  exceed  the  sum  of 
$1,000  in  actual  value,  passing  from  any  person  who  may  die 
after  the  passage  of  this  act  possessed  of  such  property,  either  by 
will  or  by  the  intestate  laws  of  any  State  or  Territory,  or  any  part 
of  such  property  or  interest  therein,  transferred  by  deed,  grant, 
bargain,  sale  or  gift,  made  or  intended  to  take  effect  in  possession 
or  enjoyment  after  the  death  of  the  grantor  or  bargainer,  to  any 
person  or  persons,  or  to  any  body  or  bodies  politic  or  corporate, 
in  trust  or  otherwise,  shall  be,  and  hereby  are,  made  subject  to  a 
duty  or  tax,  to  be  paid  to  the  United  States  as  follows,  that  is 
to  say : 

1.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  the  lineal  issue  or  lineal 
ancestor,  brother  or  sister,  to  the  person  who  died  possessed 
of  such  property,  as  aforesaid,  at  and  after  the  rate  of  75  cents 
for  each  and  every  hundred  dollars  of  the  clear  value  of  such 
interest  in  such  property. 

2.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  a  descendant  of  a  brother 


86 


THE  NATIONAL  TAX  LAW. 


or  sister  of  tbe  person  who  died  possessed,  as  aforesaid, 
and  after  the  rate  of  $1.50  for  each  and  every  hundred  do 
lars  of  tbe  clear  value  of  such  interest. 

3.  Where  the  person  or  persons  entitled  to  any  beneficia 
interest  in  such  property  shall  be  a  brother  or  sister  of  the 
father  or  mother,  or  a  descendant  of  a  brother  or  sister  of  the 
father  or  mother  of  the  person  who  died  possessed,  as  afore¬ 
said,  at  and  after  the  iate  of  $3  for  each  and  every  hundred 
dollars  of  the  clear  value  of  such  interest. 

4.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  a  brother  or  sister  of  the 
grandfather  or  grandmother,  or  a  descendant  of  the  brother 
or  sister  of  the  grandfather  or  grandmother  of  the  person 
who  died  possessed  as  aforesaid,  at  and  after  the  rate  of  $4 
for  each  and  every  hundred  dollars  of  the  clear  value  of  such 
interest. 

5.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  in  any  other  degree  or  col¬ 
lateral  consanguinity  than  is  hereinbefore  stated,  or  shall  be 
a  stranger  in  blood  to  the  person  who  died  possessed,  as 
aforesaid,  or  shall  be  a  body  politic  or  corporate,  at  and  after 
the  rate  of  $5  for  each  and  every  $100  of  the  clear  value  of 
such  interest :  Provided,  that  all  legacies  or  property  passing 
by  will,  or  by  the  laws  of  any  State  or  Territory,  to  husband 
or  wife  of  the  person  who  died  possessed,  as  aforesaid,  shall 
be  exempt  from  tax  or  duty. 

HOW  TAX  SHALL  EE  PAID — PENALTIES  FOR  ATTEMPT  TO 
EVADE,  ETC. 

Sec.  112.  And  be  it  further  enacted ,  That  the  tax  or  duty 
aforesaid  shall  be  a  lien  and  charge  upon  the  property  of  every 
person  who  may  die,  as  aforesaid,  until  the  same  shall  be  fully 
paid  to  and  discharged  by  the  United  States;  and  every 
executor,  administrator,  or  other  person  who  may  take  the 
burden  or  trust  of  administration  upon  such  property  shall, 
after  taking  such  burden  or  trust,  and  before  paying  and  dis¬ 
tributing  any  portion  thereof  to  the  legatees  or  any  parties 
entitled  to  beneficial  interest  therein,  pay  to  the  collector  or 
deputy  collector  of  the  district  the  amount  of  the  duty  o 
tax,  as  aforesaid,  and  shall  also  make  and  render  to  the  assist¬ 
ant  assessor  of  the  district  a  schedule,  list,  or  statement  of  tha 


PENALTIES  FOH  EVADING  TAX. 


m 


amount  of  such  property,  together  with  the  amount  of  duty 
which  has  accrued  or  should  accrue  thereon,  verified  by  his 
oath  or  affirmation,  to  be  administered  and  certified  thereon 
by  some  magistrate  or  officer  having  lawful  power  to  admin¬ 
ister  such  oaths,  in  such  form  and  manner  as  may  be  pre¬ 
scribed  by  the  Commissioner  of  Internal  Revenue,  which 
schedule,  list,  or  statement  shall  contain  the  names  of  each 
and  every  person  entitled  to  any  beneficial  interest  therein, 
together  with  the  clear  value  of  such  interest,  which  schedule, 
list,  or  statement  shall  be  by  him  delivered  to  such  collector  ; 
and  upon  such  payment  and  delivery  of  such  schedule,  list,  or 
statement,  said  collector  or  deputy  collector  shall  grant  to  such 
person  paying  such  duty  or  tax  a  receipt  or  receipts  for  the 
same  in  duplicate  which  shall  be  prepared  as  is  hereinafter  pro¬ 
vided  ;  such  receipt  or  receipts,  duly  signed  and  delivered  by 
such  collector  or  deputy  collector,  shall  be  sufficient  evidence 
to  entitle  the  person  who  paid  such  duty  or  tax  as  having  taken 
the  burden  or  trust  of  administering  such  property  or  per¬ 
sonal  estate  to  be  allowed  for  such  payment  by  the  person  or 
persons  entitled  to  the  beneficial  interest  in  respect  to  which 
such  tax  or  duty  was  paid ;  and  such  person  administering 
such  property  or  personal  estate  shall  be  credited  and  allowed 
such  payment  by  every  tribunal  which,  by  the  laws  of  any 
state  or  territory,  is  or  may  be  empowered  to  decide  upon  and 
settle  the  accounts  of  executors  and  administrators ;  and,  in 
case  such  person  who  has  taken  the  burden  or  trust  of  ad¬ 
ministering  upon  any  such  property,  or  personal  estate,  shall 
refuse  or  neglect  to  pay  the  aforesaid  duty  or  tax  to  the  col¬ 
lector  or  deputy  collector,  as  aforesaid,  within  the  time  here¬ 
inbefore  provided,  or  shall  neglect  or  refuse  to  deliver  to  said 
collector  or  deputy  collector  the  schedule  list,  or  statement  of 
such  legacies,  property,  or  personal  estate,  under  oath,  as  afore* 
said,  or  shall  deliver  to  said  collector  or  deputy  collector  a 
false  schedule  or  statement  of  such  legacies,  property  or  pei  * 
sonal  estate,  or  give  the  names  and  relationship  of  the  persons 
entitled  to  beneficial  interests  therein  untruly,  or  shall  not  truly 
and  correctly  set  forth  and  state  therein  the  clear  value  of 
such  beneficial  interest  ;  or  where  no  administration  upon  such 
property  or  personal  estate  shall  have  been  granted  or  allowed 
undei  existing  laws,  the  proper  officer  of  the  United  States 


88 


THE  NATIONAL  TAX  LAW. 


shall  commence  such  proceedings  in  law  or  equity  before  any 
court  of  the  United  States  as  may  be  proper  .and  necessary  t; 
enforce  and  realize  the  lien  or  charge  upon  such  property  o. 
personal  estate,  or  any  part  thereof,  for  which  such  tax  01 
duty  has  not  been  truly  and  justly  paid.  Under  such  pro¬ 
ceedings  the  rate  of  duty  or  tax  enforced  shall  be  the  highest 
rate  imposed  or  assessed  by  this  act,  and  shall  be  in  the  name 
of  the  United  States  against  such  person  or  persons  as  may 
have  the  actual  or  constructive  custod}^  or  possession  of  such 
property  or  personal  estate,  or  any  part  thereof,  and  shall 
subject  such  property  or  personal  estate  or  any  portion  of 
the  same,  to  be  sold  upon  the  judgment  or  decree  of  such 
court,  and  from  the  proceeds  of  such  sale,  the  amount  of  such 
tax  or  duty,  together  with  all  costs  and  expenses  of  every 
description  to  be  allowed  by  such  court,  shall  be  first  paid,  and 
the  balance,  if  any,  deposited  according  to  the  order  of  sucli 
court,  to  be  paid  under  its  direction  to  such  person  or  persons 
as  shall  establish  their  lawful  title  to  the  same.  The  deed  or 
deeds,  or  any  proper  conveyance  of  such  property  or  personal 
estate,  or  any  portion  thereof,  so  sold  under  such  judgment  or 
decree,  executed  by  the  officer  lawfully  charged  with  carrying  the 
same  into  effect,  shall  vest  in  the  purchaser  thereof,  all  the  title 
of  the  deliqquent  to  the  property  or  personal  estate,  sold  under 
and  by  virtue  of  such  judgment  or  decree,  and  shall  release  every 
other  portion  of  such  property  or  personal  estate  from  the 
lien  or  charge  thereon  created  by  this  act.  And  every  per¬ 
son  or  persons,  who  shall  have  in  his  possession,  charge,  or 
custody,  any  record,  file,  or  paper  containing  or  supposed  to 
contain  any  information  concerning  such  property  or  personal 
estate,  as  aforesaid,  passing  from  any  person  who  may  die  as 
aforesaid,  shall  exhibit  the  same  at  the  request  of  the  collector 
of  the  revenue,  his  deputy,  or  agent,  and  to  any  law  officer 
of  the  United  States,  in  the  performance  of  his  duty  under 
this  act,  his  deputy  or  agent,- who  may  desire  to  examine  the 
same ;  and  if  any  such  person,  having  in  his  possession, 
charge,  or  custody,  any  such  records,  files,  or  papers,  shall  re¬ 
fuse  or  neglect  to  exhibit  the  same  on  request,  as  aforesaid, 
he  shall  forfeit  and  pay  the  sum  of  $500;  and  in  case  of 
any  delinquency  in  making  the  schedule,  list,  or  statement,  oi 
in  the  payment  of  the  duty  or  tax  accruing,  or  which  should 


INCORPORATED  PROPERTY  -PENALTY  FOR  FRAUD.  80 

accrue,  thereon,  the  assessment  and  collection  shall  be  made 
as  provided  for  in  the  general  provisions  of  this  act :  Provided, 
in  all  legal  controversies  where  such  deed  or  title  shall  be  the 
subject  of  judicial  investigation  the  recital  in  said  deed  shall 
be  presumed  to  be  true,  and  that  the  requirements  of  the  law 
had  been  complied  with  by  the  officers  of  the  Government 

INCORPORATED  PROPERTY — WHEN  DUTY  SHALL  BE  PAID. 

Sec.  113.  And  be  it  further  enacted ,  That  whenever,  by  this 
act  any  license,  duty,  or  tax  of  any  description  has  been  imposed 
on  any  corporate  body,  or  property  of  any  incorporated  com¬ 
pany,  it  shall  be  lawful  for  the  Commissioner  of  Internal 
Revenue  to  prescribe  and  determine  in  what  district  such  tax 
shall  be  assessed  and  collected,  and  to  what  officer  thereof  the 
official  notices  required  in  that  behalf  shall  be  given,  and  of 
whom  payment  of  such  tax  shall  be  demanded. 

PENALTY  FOR  ATTEMPTED  FRAUD. 

Sec.  114.  And  be  it  further  enacted ,  That  all  articles  upon 
which  duties  are  imposed  by  the  provisions  of  this  act,  which 
shall  be  found  in  the  possession  of  any  person  or  persons  for 
the  purpose  of  being  sold  by  such  person  or  persons  in  fraud 
thereof,  and  with  the  design  to  avoid  payment  of  said  duties, 
may  be  seized  by  any  collector  or  deputy  collector  who  shall 
have  reason  to  believe  that  the  same  are  possessed  for  the 
purpose  aforesaid,  and  the  same  shall  be  forfeited  to  the 
United  States.  And  the  proceedings  to  enforce  said  forfeiture 
shall  be  in  the  nature  of  a  proceeding  in  rem  in  the  Circuit 
or  District  Court  of  the  United  States  for  the  district  where 
such  seizure  is  made,  or  in  any  other  court  of  competent 
jurisdiction.  And  any  person  who  shall  have  in  hi3  posses¬ 
sion  any  such  articles  for  the  purpose  of  selling  the  same  with 
the  design  of  avoiding  payment  of  the  duties  imposed  thereon 
by  this  act,  shall  be  liable  to  a  penalty  of  $100,  to  be  re¬ 
covered  as  hereinbefore  provided. 

XV.—  FROM  WHAT  MONEYS  COLLECTORS,  ETC., 
ARE  TO  BE  PAID. 

Sec.  115.  And  be  it  further  enacted ,  That  the  pay  of  the 
assessors,  assistant  assessors,  collectors,  and  deputy  collectors, 


go 


THE  NATIONAL  TAX  LAW. 


shah  be  paid  out  of  the  accruing  internal  duties  or  taxca 
before  the  same  is  paid  into  the  treasury,  according  to  such 
regulations  as  the  Commissioner  of  Internal  Revenue,  under 
the  direction  of  the  Secretary  of  the  Treasury,  shall  pre¬ 
scribe  ;  and  for  the  purpose  of  paying  the  Commissioner  of 
Internal  Revenue  and  clerks,  procuring  dies,  stamps,  adhesive 
stamps,  paper,  printing  forms  and  regulations,  advertising,  and 
any  other  expenses  of  carrying  this  act  into  effect,  the  sum  of 
$500,000  be,  and  hereby  is,  appropriated,  or  so  much  thereof 
as  may  be  necessary. 


XVI.— ALLOWANCE  AND  DRAWBACK. 

ON  WHAT  ARTICLES  AND  WHEN. 

Sec.  116.  And  be  it  further  enacted ,  That  from  and  after 
the  date  on  which  this  act  takes  effect  there  shall  be  an 
allowance  or  drawback  on  all  articles  on  which  any  internal 
duty  or  tax  shall  have  been  paid,  except  raw  or  unmanufactured 
cotton,  equal  in  amount  to  the  duty  or  tax  paid  thereon, 
and  no  more,  when  exported,  the  evidence  that  any  such 
duty  or  tax  has  been  paid,  to  be  furnished  to  the  satisfaction 
of  the  Commissioner  of  Internal  Revenue  by  such  person 
or  persons  as  shall  claim  the  allowance  or  drawback,  and 
the  amount  to  be  ascertained  under  such  regulations  as  shall, 
from  time  to  time,  be  ptescribed  by  the  Commissioner  of 
Internal  Revenue,  under  the  direction  of  the  Secretary  of  the 
Treasury,  and  the  same  shall  be  paid  by  the  warrant  of  the 
Secretary  of  the  Treasury  on  the  Treasurer  of  the  United 
States  out  of  any  money  arising  from  internal  duties  not 
otherwise  appropriated :  Provided ,  that  no  allowance  or  draw¬ 
back  shall  be  made  or  had  for  any  amount  claimed  or 
due  less  than  $20,  any  thing  in  this  act  to  the  contrary 
notwithstanding.  And  provided  further,  that  any  certificate 
of  drawback  for  goods  exported  issued  in  pursuance  of  the 
provisions  of  this  act,  may,  under  such  regulations  as  may  be 
prescribed  by  the  Secretary  of  the  Treasury,  be  received  by 
the  collector  or  his  deputy  in  payment  of  duties  under  thu 
act ;  and  the  Secretary  of  the  Treasury  may  make  such  regu- 


SPECIAL  PROVISIONS. 


91 


lations  with  regard  to  the  form  of  said  certificates,  and  the  issu 
ing  thereof  as  in  his  judgment  may  be  necessary.  And,  provided 
further ,  that  in  computing  the  allowance  or  drawback  upon 
articles  manufactured  exclusively  of  cotton,  when  exported, 
there  shall  be  allowed,  in  addition  to  the  three  per  centum 
duty  which  shall  have  been  paid  on  such  articles,  a  drawback 
of  five  mills  per  pound  upon  such  articles,  in  all  cases  where 
the  duty  imposed  by  this  act  upon  the  cotton  used  in  the 
manufacture  thereof  has  been  previously  paid;  the  amount  of 
said  allowance  to  be  ascertained  in  such  manner  as  may  be 
prescribed  by  the  Commissioner  of  Internal  Revenue,  under 
the  direction  of  the  Secretary  of  the  Treasury. 

PENALTY  FOR  ATTEMPT  AT  FRAUD. 

Sec.  117.  And  be  it  further  enacted ,  That  if  any  person  or 
persons  shall  fraudulently  claim  or  seek  to  obtain  an  allow¬ 
ance  or  drawback  on  goods,  wares,  or  merchandise,  on  which 
no  internal  duty  shall  have  been  paid,  or  shall  fraudulently  claim 
any  greater  allowance  or  drawback  than  the  duty  actually 
paid,  as  aforesaid,  such  person  or  persons  shall  forfeit  triple 
the  amount  wrongfully  or  fraudulently  claimed  or  sought  to  be 
obtained,  or  the  sum  of  $500,  at  the  election  of  the  Secretary 
of  the  Treasury,  to  be  recovered  as  in  other  cases  of  forfeiture 
provided  for  in  the  general  provisions  of  this  act. 

XVI.— SPECIAL  PROVISIONS. 

Sec.  118.  And  be  it  further  enacted.  That  the  sum  of 
$60,000,  appropriated  to  complete  thp  capital  in  New  Mexico, 
by  the  second  section  of  an  act  of  Congress,  approved  June 
25,  I860,  and  the  sum  of  $50,000,  appropriated  for  military 
roads  in  New  Mexico,  by  act  of  Congress,  approved  March 
2,  1861,  be,  and  the  same  are  hereby  credited  to  the  Territory 
of  New  Mexico  in  paymeht  of  the  direct  annual  tax  of 
$62,648  levied  upon  said  Territory  under  the  eighth  section 
of#an  act  of  Congress,  approved  August  5,  1861,  to  be  taken 
up  on  account  of  said  direct  tax  under  said  [act,] as  the  same 
may  fall  due  to  the  United  States  from  said  Territory. 

Sec.  119.  And  be  it  further  enacted ,  That  so  much  of  an 
act  entitled,  “  An  Act  to  provide  increased  revenues  from 
imports,  to  pay  interest  on  the  public  debt,  and  for  other  pur¬ 
poses,’’  approved  August  5,  1861,  as  imposes  a  direct  tax  of 


92 


THE  NATIONAL  TAX  LAW 


$20,000,000  on  the  United  States,  shall  be  held  to  authorize 
the  levy  and  collection  of  one  tax  to  that  amount.  And  no 
other  tax  shall  be  levied  under  and  by  virtue  thereof  until 
the  1st  day  of  April,  1865,  when  the  same  shall  be  in  full 
force  and  effect. 

GALUSHA  A.  GROW, 

Speaker  of  the  House  of  Representatives. 

SOLOMON  FOOT, 
President  of  the  Senate  pro  tempore. 
Approved  July  1,  1862. 

ABRAHAM  LINCOLN. 

Department  of  State,  ) 
Washington ,  July  8,  1862.  ) 

I  certify  that  the  foregoing  is  a  true  copy  of  the  original  act 
ffle  in  this  Department.  W.  HUNTER, 

Chief  Clerk. 


SCHEDULES, 


SCHEDULE  A. 

CARRIAGES,  YACHTS,  BILLIARD-TABLES  AND  PLATE. 

Carnage,  gig,  chaise,  phaeton,  wagon,  buggy-wagon,  carryall,  rock* 
away,  or  other  like  carriage,  the  body  of  which  rests  upon  springs  of 
any  description,  kept  for  use,  and  which  shall  not  be  exclusively  em¬ 
ployed  in  husbandry  or  for  the  transportation  of  merchandise,  and. 
valued  at  $75  or  over,  including  the  harness  used  therewith,  when 
drawn  by  one  horse — $1  00. 

Carriages  of  like  description  drawn  by  two  horses,  and  any  coach, 
hackney-coach,  omnibus,  or  four-wheel  carriage,  the  body  of  whieh 
rests  upon  springs  of  any  description,  which  may  be  kept  for  use,  for 
hire,  or  for  passengers,  and  which  shall  not  be  exclusively  employed 
in  husbandry  or  for  the  transportation  of  merchandise,  valued  at  $75, 
and  not  exceeding  $200,  including  the  harness  used  therewith,  drawn 
by  two  horses  or  more — $2  00. 

Carriages  of  like  description,  when  valued  above  $200,  and  not  ex¬ 
ceeding  $600 — $5  00 

Carriages  of  like  description,  valued  above  $600 — $10  00. 

Pleasure  or  racing  vessels,  known  as  yachts,  whether  by  sail  of 
steam,  under  the  value  of  $600 — $5  00. 

Yachts  valued  above  $600,  and  not  exceeding  $1,000 — $10  00. 

And  for  each  additional  $1,000  in  value  of  said  yachts — $10  00. 

Billiard-tables,  kept  for  use— $10  00. 

Plate  of  gold,  kept  for  use,  per  ounce  troy — 50c. 

Plate  of  silver,  kept  for  yse,  per  ounce  troy — 3c. 

Provided,  That  silver  spoons  or  plate  of  silver,  to  an  amount  not 
exceeding  40  ounces  as  aforesaid,  belonging  to  any  one  person,  shall 
be  exempt  from  duty. 


SCHEDULE  B. 

STAMP  DUTIES  ON  CONTRACTS,  BILLS  OF  EXCHANGE,  ETC. 

Agreement  or  contract,  other  than  those  specified  in  Inia  schedule; 
any  appraisement  of  value  or  damage,  or  for  any  other  purpose  ;  for 
every  sheet  or  piece  of  paper  upon  which  either  of  the  same  shall 
be  written,  5  cents. 

Bank  check,  draft,  or  order  for  the  payment  of  any  sum  of  money 
exceeding  $20  drawn  upon  any  bank,  trust  company,  or  any  person 
or  persons,  companies  or  corporations,  at  sight  or  on  demand,  2  cents. 

Bill  of  exchange  (inland),  draft,  or  order  for  the  payment  of  any  sum 
of  money  exceeding  $20  and  not  exceeding  $100,  otherwise  than  at 
sight  or  on  demand,  or  any  promissory  note,  except  bank  notes  issued 
for  circulation,  for  a  sum  exceeding  $20  and  not  exceeding  $100,  5 
cents ;  exceeding  $100  and  not  exceeding  $200,  10  cents ;  exceeding 
$200  and  not  exceeding  $350,  15  cents;  exceeding  $450  and  not  ex* 


94 


LCHEbULES. 


ceeding  $500,  20  cents ;  exceeding  $500  and  not  exceeding  $750,  30 
cents  ;  exceeding  $750  and  not  exceeding  $1,000,  40  cents ;  exceeding 
$1,000  and  not  exceeding  $1,500,  60  cents;  exceeding  $1,500  and  not 
exceeding  $2,500,  $1 ;  exceeding  $2,500  and  not  exceeding  $5,000, 
$1,50 ;  and  for  every  $2,500  or  part  of  $2,500  in  excess  of  $5,000,  $1. 

Bill  of  exchange  (foreign),  or  letter  of  credit  drawn  in,  but  payable 
out  of  the  United  States,  if  drawn  singly,  or  otherwise  than  in  a  set 
of  three  or  more,  according  to  the  custom  of  merchants  and  bankers, 
shall  pay  the  same  rates  of  duty  as  inland  bills  of  exchange  or  promis¬ 
sory  notes.  If  drawn  in  sets  of  three  or  more,  for  every  bill  of  each 
set  where  the  sum  made  payable  shall  not  exceed  $150,  or  the  equiv¬ 
alent  thereof  in  any  foreign  currency  in  which  such  bills  may  be 
expressed,  according  to  the  standard  of  value  fixed  by  the  United 
States,  3  cents;  above  $150  and  not  above  $250,  5  cents;  above  $250 
and  not  above  $500,  10  cents;  above  $500  and  not  above  $1,000,  15 
cents;  above  $1,000  and  not  above  $1,500,  20  cents;  above  $1,500  and 
not  above  $2,250,  30  cents ;  above  $2,250  and  not  above  $3,500,  5Q 
cents ;  above  $3,500  and  not  above  $5,000,  70  cents ;  above  $5,000  and 
not  above  $7,500,  $1 ;  and  for  every  $2,500  or  part  thereof  in  excess 
of  $7,500,  30  cents. 

Bill  of  lading  or  receipt  (other  than  charter  party)  for  any  goods, 
merchandise,  or  effects,  to  be  exported  from  a  port  or  place  in  the 
United  States  to  any  foreign  port  or  place,  10  cents. 

Express — For  every  receipt  or  stamp  issued,  or  issued  by  any  express 
company,  or  carrier,  or  person  whose  occupation  it  is  to  act  as  such, 
for  all  boxes,  bales,  packages,  articles  or  bundles,  for  the  transporta¬ 
tion  of  which  such  company,  carrier  or  person,  shall  receive  a  com¬ 
pensation  of  not  over  25  cents,  1  cent. 

When  such  compensation  exceeds  the  sum  of  25  cents,  and  not  over 
$1,  2  cents. 

When  one  or  more  packages  are  sent  to  the  same  address  at  the 
same  time,  and  the  compensation  therefor  exceeds  $1,  5  cents. 

Bond — For  indemnifying  any  person  who  shall  have  become  bound  or 
engaged  as  surety  for  the  payment  of  any  sum  of  money,  or  for  the 
due  execution  or  performance  of  the  duties  of  any  office,  and  to  account 
for  money  received  by  virtue  thereof,  50  cents. 

Bond  of  any  description  other  than  such  as  may  be  required  in  legal 
proceedings,  and  such  as  are  not  otherwise  charged  in  this  schedule, 
25  cents.  Certificate  of  stock  in  any  incorporated  company,  25  cents. 

Certificate  of  profits,  or  any  certificate  or  memorr^dum  showing  an 
interest  in  the  property  or  accumulations  of  any  incorporated  company, 
if  for  a  sum  not  less  than  $10  and  not  exceeding  $50,  10  cents. 

For  a  sum  exceeding  $50,  25  cents. 

Certificate — Any  certificate  of  damage,  or  otherwise,  and  all  other 
certificates  or  documents  issued  by  any  Port  Warden,  Marine  Surveyor 
or  other  person  acting  as  such,  25  cents. 

Certificate  of  deposit  of  any  sum  of  money  in  any  bank  or  trust  com¬ 
pany,  or  with  any  banker  or  person  acting  as  such  :  If  for  a  sum  not 
exceeding  $100,  2  cents.  For  a  sum  exceeding  $100,  5  cents.  Certifi¬ 
cate  of  any  other  description  than  those  specified,  10  cents. 

Charter  Party — Contract  or  agreement  for  the  charter  of  any  ship 
or  vessel,  or  steamer,  or  any  letter,  memorandum  or  other  writing 
between  the  captain,  master  or  owner,  or  person  acting  as  agent  of 
any  ship  or  vessel,  or  steamer,  and  any  other  person  or  persons  for  or 
relating  to  the  charter  of  such  slip  or  vessel,  or  steamer,  if  the  regiaK 


SCHEDULES. 


95 


tered  tonnage  of  such  ship  or  vessel,  or  steamer,  does  not  exceed  300 
tons,  $3;  exceeding  300  tons,  and  not  exceeding  600  tons,  $5  ;  exceed¬ 
ing  600  tons,  $10. 

Contract — Broker's  note,  or  memorandum  of  sale  of  any  goods  or 
merchandise,  stocks,  bonds,  exchange,  notes  of  hand,  real  estate,  or 
property  of  any  kind  or  description  issued  by  brokers  or  persons  act¬ 
ing  as  such,  10  cents. 

Conveyance — Deed,  instrument,  or  writing,  whereby  any  lands,  ten¬ 
ements,  or  other  realty  sold  shall  be  granted,  assigned,  transferred, 
or  otherwise  conveyed  to,  or  vested  in,  the  purchaser  or  purchasers, 
or  any  other  person  or  persons  by  his,  her  or  their  direction,  when  the 
consideration  or  value  exceeds  $100,  and  does  not  exceed  $500,  50 
cents ;  when  the  consideration  exceeds  $500,  and  does  not  exceed 
$1,000,  $1  ;  exceeding  $1,000  and  not  exceeding  $2,500,  $2;  exceeding 
$2,500,  and  not  exceeding  $5,000,  $5 ;  exceeding  $5,000  and  not  exceed¬ 
ing  $10,000,  $10 ;  exceeding  $10,000,  and  not  exceeding  $20,000,  $20 ;  and 
for  every  additional  $10,000  or  fractional  part  thereof  in  excess  of 
$20,000,  $20. 

Dispatch,  Telegraphic — Any  dispatch  or  message,  the  charge  for 
which  for  the  first  ten  words  does  not  exceed  20  cents,  1  cent. 

When  the  charge  for  the  first  ten  words  exceeds  20  cents,  3  cents. 

Entry  of  any  goods,  wares,  or  merchandise,  at  any  Custom  House, 
either  for  consumption  or  warehousing,  not  exceeding  $100  in  value, 
25  cents ;  exceeding  $100,  and  not  exceeding  $500  in  value,  50  cents ; 
exceeding  $500  in  value,  $1.  Entry  for  the  withdrawal  of  any  goods  or 
merchandise  from  bonded  warehouse,  50  cents. 

Insurance,  (Life) — Policy  of  Insurance,  or  other  instrument  by  what¬ 
ever  name  the  same  shall  be  called,  whereby  any  insurance  shall  be 
made  upon  any  life  or  lives :  When  the  amount  insured  shall  not  ex¬ 
ceed  $1,000,  25  cents ;  exceeding  $1,000  and  not  exceeding  $5,000,  50 
cents;  exceeding  $5,000,  $1. 

Insurance,  (Marine,  Inland  and  Fire) — Each  policy  of  insurance  or 
other  instrument,  by  whatever  name  the  same  shall  be  called,  by  which 
insurance  shall  be  made  or  renewed,  upon  property  of  any  descrip¬ 
tion,  whether  against  perils  by  the  sea  or  hy  fire,  or  other  peril  of  any 
kind,  made  by  any  insurance  company,  or  its  agents,  or  by  any  other 
company  or  person,  25  cents. 

Lease,  agreement,  memorandum,  or  contract  for  the  hire,  use,  or 
rent  of  any  land,  tenement,  or  portion  thereof :  If  for  a  period  of  time 
not  exceeding  three  years,  50  cents. 

If  for  a  period  exceeding  three  years,  1  dollar. 

Manifest  for  Custom  House  entry  or  clearance  of  the  cargo  of  any 
ship,  vessel,  or  steamer  for  a  foreign  port :  If  the  registered  tonnage 
of  such  ship,  vessel  or  steamer  does  not  exceed  300  tons  $1 ;  exceed¬ 
ing  300  tons  and  not  exceeding  600  tons,  $3 ;  exceeding  600  tons,  $5. 

Mortgage  of  lands,  estate,  or  property,  real  or  personal,  heritable  or 
movable  whatsoever,  where  the  same  shall  be  made  as  a  security  for 
the  payment  of  any  definite  and  certain  sum  of  money  lent  at  the  time 
or  previously  due  and  owing  or  forborne  to  be  paid,  being  payable ; 
also  any  conveyance  of  any  lands,  estate,  or  property  whatsoever  in  trust 
to  be  sold  or  otherwise  converted  into  money,  which  shall  be  intended 
only  as  security,  and  shall  be  redeemable  before  the  sale  or  other  dis¬ 
posal  thereof,  either  by  express  stipulation  or  otherwise  ;  or  any  per¬ 
sonal  bond  given  as  security  for  the  payment  of  any  definite  or  certain 
sum  of  money,  exceeding  $100  and  n  at  exceeding  $500,  50  cents. 


SCHEDULES 


Exceeding  fiva  hundred  dollars  and  not  exceeding  one  thousand 
dollars,  one  dollar. 

Exceeding  one  thousand  dollars,  and  not  exceeding  two  thousand 
five  hundred  dollars,  two  dollars. 

Exceeding  two  thousand  five  hundred  dollars,  and  not  exceeding 
five  thousand  dollars,  five  dollars. 

Exceeding  five  thousand  dollars  and  not  exceeding  ten  thousand 
dollars,  ten  dollars. 

Exceeding  ten  thousand  dollars,  and  not  exceeding  twenty  thousand 
dollars,  fifteen  dollars. 

And  for  every  additional  ten  thousand  dollars,  or  fractional  part 
{hereof,  in  excess  of  twenty  thousand  dollars,  ten  dollars. 

Passage  Ticket — By  any  vessel  from  a^)ort  in  the  United  States  to  a 
foreign  port,  if  less  than  thirty  dollars,  fifty  cents. 

Exceeding  thirty  dollars,  one  dollar. 

Power  of  attorney  for  the  sale  or  transfer  of  any  stock,  bonds,  or 
scrip,  or  for  the  collection  of  any  dividends  or  interest  thereon,  twenty- 
five  cents. 

Power  of  attorney  or  proxy  for  voting  at  any  election  for  officers  of 
any  incorporated  company  or  society,  except  religious,  charitable,  or 
literary  societies,  or  public  cemeteries,  ten  cents. 

Power  of  attorney  to  receive  or  collect  rent,  twenty-five  cents. 

Power  of  attorney  to  sell  and  convey  real  .estate,  or  to  rent  or  lease 
the  same,  or  to  perform  any  and  all  other  acts  not  hereinbefore  speci¬ 
fied,  one  dollar. 

Probate  of  Will,  or  Letters  of  Administration,  where  the  estate  and 
effects  for  or  in  respect  of  which  such  probate  or  letters  of  administra¬ 
tion  applied  for  shall  be  sworn  or  declared  not  to  exceed  the  value  of 
two  thousand  five  hundred  dollars,  fifty  cents. 

To  exceed  two  thousand  five  hundred  dollars,  and  not  exceeding 
five  thousand  dollars,  one  dollar. 

To  exceed  five  thousand  dollars  and  not  exceeding  tweuty  thousand 
dollars,  two  dollars. 

To  exceed  twenty  thousand  dollars  and  not  exceeding  fifty  thousand 
dollars,  five  dollars. 

To  exceed  fifty  thousand  dollars  and  not  exceeding  one  hundred 
thousand  dollars,  ten  dollars. 

Exceeding  one  hundred  thousand  dollars  and  not  exceeding  one 
hundred  and  fifty  thousand  dollars,  twenty  dollars. 

And  for  every  additional  fifty  thousand  dollars  or  fractional  part 
thereof,  ten  dollars. 

•Protest — Upon  the  protest  of  every  note,  bill  of  exchange,  accept¬ 
ance,  check  or  draft,  or  any  marine  protest,  w'hether  protested  by  a 
notary  public  or  by  any  other  officer  who  may  be  authorized  by  the 
law  of  any  State  or  States  to  make  such  protest,  tweuty-five  cents. 

Warehouse  receipt  for  any  goods,  merchandise,  or  property  of  any 
kind  held  on  storage  in  any  public  ora  private  warehouse  or  yard, 
twenty -five  cents. 

Legal  Documents — Writ  or  other  original  process  by  which  any 
suit  is  commenced  in  any  court  of  record,  either  law  or  equity,  fifty 
cents  :  Provided  that  no  writ,  summons,  or  other  process  issued  by  a 
Justice  of  the  Peace,  or  issued  in  any  criminal  or-other  suits  commenced 
by  the  United  States  or  any  State,  shall  be  subject  to  the  payment  of 
stamp  duties ;  and  provided  further,  that  the  stamp  duties  imposed  by  the 
foregoing  schedule  B,  on  manifests,  bills  ofi*ding,  and  passage  tickets 


bCHEDXJLES. 


97 


shall  not  apply  to  steamboats  or  other  vessels  plying  between  ports  of 
the  United  States  aud  ports  in  British  North  America. 

SCHEDULE  C. 

STAMP  DUTIES  ON  MEDICINAL  PREPARATIONS,  PERFUMERY,  ETC. 

Medicines  or  Preparations — For  and  upon  every  packet,  box,  bottle, 
pot,  phial,  or  other  inclosure  containing  any  pills,  powders,  tinctures, 
troches,  or  lozenges,  sirups,  cordials,  bitters,  anodynes,  tonics,  plasters, 
liniments,  salves,  ointments,  pastes,  drops,  waters,  essences,  spirits,  oils 
or  other  preparations  or  compositions  whatsoever,  made  and  sold, 
or  removed  for  consumption  and  sale,  by  any  person  or  persons, 
whatever,  wherein  the  person  making  or  preparing  the  same  has,  or 
claims  to  have,  any  private  formula  or  occult  secret  or  art  for  the  male 
mg  or  preparing  the  same,  or  has,  or  claims  to  have  any  exclusive 
right  or  title  to  the  making  or  preparing  the  same,  or  which  are  pre¬ 
pared,  uttered,  vended,  or  exposed  for  sale  under  any  letters  patent, 
or  held  out  or  rocommended  to  the  public  by  the  makers,  venders,  or 
proprietors  thereof  as  proprietary  medicines,  or  as  remedies  or 
specifics  for  any  disease,  diseases  or  affections  whatever,  affecting 
the  human  or  animal  body  as  follows :  where  such  packet,  box,  bottle, 
pot,  phial,  or  other  inclosure,  with  its  contents,  shall  not  exceed 
at  the  retail  price  or  value,  the  sum  of  twenty-five  cents,  one 
cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with 
its  contents,  shall  exceed  the  retail  price  or  value  of  twenty-five  cents 
and  not  exceed  the  retail  price  or  value  of  fifty  cents,  two  cents. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with 
its  contents,  shall  exceed  the  retail  price  or  value  of  fifty  cents,  and 
shall  not  exceed  the  retail  price  or  value  of  seventy-five  cents,  three 
cents. 

When  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with 
its  contents,  shall  exceed  the  retail  price  or  value  of  seventy-five  cents 
and  shall  not  exceed  the  retail  price  or  value  of  one  dollar," four  cents. 

When  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with 
its  contents,  shall  exceed  the  retail  price  or  value  of  one  dollar,  for 
each  and  every  fifty  cents  or  fractional  part  thereof  over  and  above 
one  dollar,  as  before  mentioned,  an  additional  two  cents. 

Perfumery  and  Cosmetics — For  and  upon  every  packet,  box,  bottle, 
pot,  phial,  or  other  inclosure,  containing  any  essence,  extract,  toilet 
water,  cosmetic,  hair  oil,  pomade,  hair-dressing,  hair  restorative,  hair 
dye,  tooth  wash,  dentrifice,  tooth  paste,  aromatic  cachous,  or  any 
similar  articles,  by  whatsoever  name  the  same  heretofore  have  been, 
now  are,  or  may  hereafter  be  called,  known,  or  distinguished,  used  or 
applied,  or  to  be  used  or  applied  as  perfumes  or  applications  to  the 
hair,  mouth,  or  skin,  made,  prepared,  and  sold  or  removed  for  con¬ 
sumption  and  sale  in  the  United  States,  where  such  packet,  box,  bot¬ 
tle,  pot,  phial,  or  other  inclosure,  with  its  contents,  shall  not  exceed 

the  retail  price  or  value  the  sum  of  twenty-five  cents,  one  cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with 
its  contents,  shall  exceed  the  retail  price  or  value  of  twenty -five  cents, 
and  shall  not  exceed  the  retail  price  or  value  of  fifty  cents,  two  cents. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with 
its  contents,  shall  exceed  the  retail  price  or  value  of  fifty  cents  and 
shall  not  exceed  the  retail  price  or  value  of  seventy-five  cents,  three 
cents. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  Laclosure,  with 
its  contents,  shall  exceed  the  retail  price  or  value  of  seventy-five  oent« 


98 


SCHEDULES. 


and  shall  not  exceed  the  retail  price  or  value  of  one  dollar,  four 
cents. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with 
its  contents,  shall  exceed  the  retail  price  or  value  of  one  dollar,  for 
each  and  every  fifty  cents  or  fractional  part  thereof  over  and  above 
the  one  dollar,  as  before  mentioned,  an  additional  two  cents. 

Playing  Cards — For  and  upon  every  pack  of  whatever  number,  when 
the  price  per  pack  does  not  exceed  eighteen  cents,  one  cent;  over 
eighteen  cents,  and  not  exceeding  twenty-five  cents  per  pack,  two 
cents;  over  twenty-five  cents  and  not  exceeding  thirty  cents  per  pack, 
three  cents;  over  thirty  cents  and  not  exceeding  thirty-six  cents  per 
pack,  four  cents ;  over  thirty-six  cents  per  pack,  five  cents. 

TAX  STAMPS. 

The  Commissioner  of  Internal  Revenue  has  established  the  follow¬ 
ing  regulations  in  regard  to  individual  stamps  for  proprietary  articles 
enumerated  in  Schedule  C  of  the  Excise  law  : 

First .  Every  proprietor  can  furnish  a  design  for  a  stamp,  which,  if 
approved,  will  be  engraved  by  the  Government  engravers  at  the  cost 
of  the  proprietor. 

Second.  In  such  cases  the  proprietor  will  be  entitled  to  the  discount 
specified  in  the  102*d  section  of  the  Excise  law. 

Third.  If  the  designs  do  not  exceed  the  superficial  area,  thirteen 
sixteenths  of  an  inch,  for  the  denomination  of  one  or  two  cent  stamps, 
or  sixty-three  sixty-fourths  of  an  inch  for  the  denomination  of  three 
or  four  cent  stamps,  these  being  the  sizes  established  by  the  office,  for 
the  above  specified  denominations,  there  will  be  no  additional  charge 
to  purchasers.  If,  however,  proprietors  desire  to  increase  the  size  of 
the  stamps  for  the  denominations  above  mentioned,  then  an  additional 
charge  will  be  made  for  the  cost  additional  of  paper  and  printing.  This 
additional  charge  will  be  ten  cents  per  thousand  for  stamps  of  3  1-8 
inches  superficial  area,  and  a  proportionate  sum  for  intermediate  sizes. 

Fourth.  Every  stamp  must  be  rectangular  in  form. 

Fifth.  All  dies  and  plates  will  be  retained  by,  and  be  under  the  ex¬ 
clusive  control  of  the  Government. 

Sixth.  The  general  stamp  must  be  canceled  by  writing  thereon  the 
initials  of  the  proprietor  of  the  stamped  article,  and  the  date  of  cancel¬ 
ing,  while  the  private  stamp  must  be  so  affixed  on  the  package,  that  on 
opening  the  same  the  stamp  shall  be  effectually  destroyed. 

Seventh.  Where  printing  in  more  than  one  color  is  desired,  the 
additional  expense  must  be  borne  by  the  proprietor. 

Eighth.  Each  stamp  must  bear  the  words,  or  a  proper  abbreviation 
of  the  words,  “  United  States  Internal  Revenue,”  and  the  name  of  the 
article ;  also,  in  word  and  figures,  the  denominations  of  the  stamp. 

The  Commissioner  will  be  prepared  to  issue  stamps  by  the  1st  of 
September  for  the  articles  known  as  “  proprietary  articles,”  specified 
in  schedule  C  of  the  Excise  law.  The  manufacturer  of  such  articles 
will  be  required  to  use  this  general  stamp  until  they  severally  furnish 
a  design  for  individual  use.  Orders  for  such  stamps  may  be  sent  to 
the  Commissioner  of  Internal  Revenue,  which  will  be  filled  as  soon 
as  the  stamps  are  ready  for  delivery 


AMENDMENTS. 


STAMP  DUTIES. 

Sec.  25.  And  te  it  further  enacted ,  That  the  94th  section  of 
the  act  entitled,  “  An  act  to  provide  internal  revenue  to  sup¬ 
port  the  government  and  pay  interest  on  the  public  debt/’ 
approved  July  1,  1862,  be  so  amended  that  no  instrument, 
document,  or  paper,  made,  signed,  or  issued,  prior  to  the  1st 
day  of  January,  1883,  without  beiug  duly  stamped,  or  having 
thereon  an  adhesive  stamp  to  denote  the  duty  imposed  thereon, 
shall  for  that  cause  be  deemed  invalid  and  of  no  effect :  Pro¬ 
vided,  however ,  that  no  such  instrument,  document,  or  paper, 
shall  be  admitted  or  used  as  evidence  in  any  court  until  the 
same  shall  have  been  duly  stamped,  nor  until  the  holder  there¬ 
of  shall  have  proved  to  the  satisfaction  of  the  court  that  he 
has  paid  to  the  collector  or  deputy  collector  of  the  district 
wit  hin  which  such  court  may  be  held,  the  sum  of  five  dollars 
for  the  use  of  the  United  States. 

Sec.  26.  And  be  it  further  enacted,  That  no  part  of  the  act 
aforesaid,  in  relation  to  stamp  duties,  shall  be  held  to  take 
effect  before  the  1st  day  of  September,  1862.  And  all  of  said 
act,  except  so  much  thereof  as  relates  to  the  appointment  of  a 
Commissioner  of  Internal  Revenue,  shall  be  held  to  take  effect 
on  the  21st  day  of  July,  1862,  instead  of  from  and  after  its 
approval  by  the  President. 

Approved  July  14,  1862. 

ADDITIONAL  TAX  ON  SUGAR. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled ,  That,  in 
addition  to  the  duties  imposed  by  the  act  entitled,  “An  act  to 
provide  internal  revenue  to  support  the  government  and  pay 
interest  on  the  public  debt/’  approved  July  1,  1862,  on  all 
brown,  Muscovado,  cr  clarified  sugars,  produced  directly  from 
the  sugar-cane,  there  shall  be  levied,  collected,  and  paid,  under 
the  provisions  of  said  act,  upon  all  such  sugars  produced  in 


100 


AMENDMENTS. 


the  United  States,  a  duty  of  one  cent  per  pound,  and  such 
additional  duty,  and  the  duty  specified  in  the  act  aforesaid, 
shall  be  levied,  collected,  and  paid,  on  all  such  sugars,  not 
manufactured  for  consumption  in  the  family  of  the  producer, 
in  the  hands  of  the  producer  or  manufacturer  thereof,  on  the 
day  of  the  approval  of  this  act  by  the  President :  provided , 
that,  within  States  or  parts  of  States,  declared  to  be  in  insur¬ 
rection,  the  said  duties  may  be  collected  in  such  manner  and 
by  such  officers  as  the  President  may  direct,  until  the  insur 
rection  so  declared  shall  close  or  have  been  suppressed. 

Sec.  2.  And  be  it  further  enacted ,  That  the  provisions  of 
this  act  shall  not  apply  to  sugar  manufactured  from  sorghum. 


OFFICIAL. 

Treasury  Department,  July  23,  1802. 

By  authority  of  a  joint  resolution  of  the  Congress  of  the 
United  States,  approved  on  the  17th  day  of  July  instant,  notice 
is  hereby  given  that  the  1st  day  of  September  next  is  fixed 
and  determined  upon  as  the  day  on  which  the  “  act  to  provide 
internal  revenue  to  support  the  government  and  to  pay  interest 
on  the  public  debt  ”  shall  be  put  into  practical  operation  ;  and 
any  act  or  thing  which  in  said  act  is  required  to  be  done  on 
or  before  the  1st  day  of  July  or  August,  in  the  year  18G2,  shall 
be  done  on  or  before  the  1st  day  of  September,  1862  ;  and  all 
parts  of  said  act  having  reference  to  said  dates  of  the  1st  days 
of  July  and  August,  1862,  shall  be  taken  and  construed  as 
having  reference  to  the  1st  day  of  September,  1862. 

Collectors  and  assessors  will  be  appointed,  and  whatever 
other  things  may  be  necessary  to  put  the  act  into  practical 
operation,  will  be  done  before  the  date  fixed  by  this  notice. 

SALMON  P.  CHASE, 

Secretary  of  the  Treasury. 


ALPHABETICAL  SUMMARY 


See 

Page 

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73 
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93 

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97 


50 

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44 


tOarefully  collaborated,  for  this  edition,  from  the  official  schedules  and  sec¬ 
tions.  As  it  is  specially  copyrighted,  all  parties  preparing  forms  for  the  use 
of  the  public  are  strictly  forbidden  its  use.] 


Advertisements  inserted  in  newspapers,  magazines,  reviews,  or  any 
other  publication,  on  gross  receipts  for . 3  per  cent. 

Do.,  all  receipts  for,  to  the  amount  of  $1,000 . Exempt. 

Do.,  do.,  by  papers  whose  circulation  does  not  exceed  2*000 
copies  [see  section  88] . Exempt 

Agreements,  for  each  sheet  or  piece  of  paper  on  which  written, 
stamp  duty  [see  schedule  B,  page  93] . 5  cents. 

Agreements,  for  the  hire,  use,  or  rent  of  any  land,  tenement,  or 
portion  thereof,  if  for  a  period  of  time  not  exceeding  three  years, 
stamp  duty . 50  cents. 

Do.,  do.,  if  for  a  period  of  time  exceeding  three  years,  stamp 
duty . : . $1. 

Alcohol,  made  or  manufactured  of  spirits  or  materials  upon  which 
the  duties  imposed  by  this  act  shall  have  been  paid,  is  not  to  be 
considered  a  manufacture. 

Ale,  per  barrel  of  31  gallons,  fractional  parts  of  a  barrel  to  pay 
proportionately . $1. 

Animal  oils,  per  gallon . 2  cents. 

Anodynes,  each  package  of,  the  retail  price  or  value  of  which  does 
not  exceed  25  cents,  stamp  duty . . . 1  cent. 

Do.,  each  package  of,  the  retail  price  or  value  of  which  exceeds  25 
cents,  and  does  not  exceed  50  cents,  stamp  duty . 2  cents. 

Do.,  each  package  of,  the  retail  price  or  value  of  which  exceeds  50 
cents,  and  does  not  exceed  75  cents,  stamp  duty . 3  cents. 

Do.,  do.,  exceeding  75  cents, r and  not  exceeding  $1 . 4  cents. 

Do.,  each  package  of,  the  retail  price  or  value  of  which  exceeds 
$1,  for  each  and  every  50  cents,  or  fractional  part  thereof,  over 
and  above  $1,  an  additional  stamp  duty  of . 2  cents. 

Apothecaries  (when  a  license  as  wholesale  or  retail  dealer  has  not 
been  taken  out),  for  license . . . $10. 

Do.,  when  sales  do  not  exceed  $1,000  . Exempt. 

Appraisements  of  value  or  damage,  on  each  a  stamp  duty  of  5  cts. 

Auctioneers,  under  which  term  is  included  every  person  whose 
business  it  is  to  offer  property  for  sale  to  the  highest  or  best  bid¬ 
der,  for  license .  . $20, 


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94 


THE  NATIONAL  TAX  LAW. 


Auction  sales  of  goods,  merchandise,  articles,  and  things,  including 
all  sales  of  stocks,  bonds,  and  other  securities,  on  gross  amount 
of  sales . 1-10  of  1  per  cent. 

Band  iron,  see  “Iron." 

Banks,  on  all  dividends . 3  per  cent. 

Bankers,  under  which  term  is  included  every  person  who  keeps  a 
place  of  business  where  credits  are  opened  in  favor  of  any  person, 
firm,  or  corporation,  by  the  deposit  or  collection  of  money  or 
currency,  and  the  same,  or  any  part  thereof,  shall  be  paid  or 
remitted  upon  the  draft,  check,  or  order  of  such  creditor,  but 
which  does  not  include  incorporated  banks  or  other  banks  legally 
authorized  to  issue  notes  as  circulation,  for  license . $100. 

Bar  iron,  see  “Iron." 

Barytes,  sulphate  of,  per  100  pounds . 10  cents. 

Beer,  per  barrel  of  31  gallons,  fractional  parts  of  a  barrel  to  pay 
proportionately  [see  section  60] . . . $1. 

Bend  leather,  per  pound . 1  cent  and  6  mills. 

Bicarbonate  of  soda,  per  pound . 6  mills. 

Billiard  tables  kept  for  use,  for  each  table . $10. 

Billiard  rooms,  for  license  for  each  table . $5. 

Bills  of  exchange  [see  schedule  B,  page  93]  (inland)  for  the  pay¬ 
ment  of  any  sum  of  money  exceeding  $20,  and  not  exceeding  $100, 
otherwise  than  at  sight  or  on  demand,  stamp  duty  of  ...  6  cents. 

Do.,  do.,  exceeding  $100  and  not  exceeding  $200 . 10  cents. 

Do.,  do.,  exceeding  $200  and  not  exceeding  $350 . 15  cents. 

Do.,  do.,  exoeeding  $350  and  not  exceeding  $500 . 20  cents. 

Do.,  do.,  exceeding  $500  and  not  exceeding  $750 . 80  cents. 

Do.,  do.,  exceeding  $750  and  not  exceeding  $1,000 . 40  cents. 

Do.,  do.,  exceeding  $1,000  and  not  exceeding  $1,600  _ 60  cents. 

Do.,  do.,  exceeding  $1,500  and  not  exceeding  $2,500 . $1. 

Do.,  do.,  exceeding  $2,500  and  not  exceeding  $5,000 . $1  50 

Do.,  do.,  for  every  $2,500  or  part  of  $2,500  in  excess  of 
$5,000 . $1. 

Do.,  do.,  [see  schedule  B,  page  94]  (foreign)  drawn  in,  but  pay¬ 
able  out  of  the  United  States,  if  drawn  singly,  or  if  drawn  other¬ 
wise  than  in  a  set  of  three  or  more,  according  to  the  custom  of 
merchants  and  bankers,  same  as  “Bill  of  Exchange"  (inland). 

Do.,  do.,  if  drawn  in  sets  of  three  or  more,  for  every  bill  of  each 
set,  where  the  sum  made  payable  shall  not  exceed  $150,  or  the 


equivalent  thereof  in  any  foreign  currency . 3  cents. 

Do.,  do.,  above  $150  and  not  above  $250 . 5  cents. 

Do.,  do.,  above  $250  and  not  above  $500 . 10  cents. 

Do.,  do.,  above  $500  and  not  above  $1,000  . 15  cents. 

Do.,  do.,  above  $1,000  and  not  above  $1,500 . 20  cents. 

Do.,  do.,  above  $1,500  and  not  above  $2,250 . 80  cents. 

Do.,  do.,  above  $2,250  and  not  above  $3,500 . *.50  cents. 

Do.,  do.,  above  $3,500  and  not  above  $5,000 . 70  cents. 

Do.,  do.,  above  $5,000  and  not  above  $7,500 . $1 

Do.,  do.,  for  every  $2,500,  or  part  thereof,  in  excess  of 
$7,500 . 30  cents 


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63 

4; 


LrHAJBBTICAL  SUMMARY. 


103 


Bills  of  lading  lor  any  goods,  merchandise,  or  effects  to  be  export¬ 
ed  from  a  port  or  place  in  the  United  States  to  any  foreign  port 
or  place,  a  stamp  duty  <ff . J.0  cents 

Binders’  boards,  same  as  “  Paper.”  [See  page  60.] 

Bitters,  same  as  ‘  ‘  Medicines.  ’  ’ 

Boards  are  not  to  be  considered  as  manufactures. 

Bonds,  auction  sales  of,  on  gross  amounts  of  sales.  .1-10  of  1  per  ct. 

Do.,  given  as  security  for  the  payment  of  any  definite  or  certain 
sum  of  money,  see  “Mortgage.” 

Do.,  indemnifying  any  person  who  shall  have  become  bound  or 
engaged  as  surety  for  the  payment  of  any  sum  of  money,  or  for 
the  due  execution  or  performance  of  the  duties  of  any  office, 
and  to  account  for  money  received  by  virtue  thereof,  a  stamp 
duty  of . 50  cents. 

Do.,  of  any  description  other  than  such  as  are  required  in  legal 
proceedings,  and  such  as  are  not  otherwise  charged,  a  stamp 
duty  of  [see  schedule  B,  page  94] . 25  cents. 

Bone,  manufactures  of,  wholly  or  in  part,  if  not  otherwise  speci¬ 
fied,  ad  valorem . '. . .  .3  per  cent. 

Books  are  not  to  be  regarded  as  a  manufacture,  or  submitted  to  a 
rate  of  duty  as  a  manufacture. 

Bottles  containing  medicines,  etc.,  the  retail  price  or  value  of 
which,  contents  included,  does  not  exceed  25  cents,  a  stamp 
duty  of  [see  schedule  C,  page  97] . 1  cent. 

Do.,  containing  medicines,  etc.,  the  retail  price  or  value  of  which, 
contents  included,  exceeds  25  cents,  and  does  not  exceed  50  cents, 
a  stamp  duty  of . 2  cents. 

Do.,  containing  medicines,  etc.,  the  retail  price  or  value  of  which, 
contents  included,  exceeds  50  cents,  but  does  not  exceed  75 
cents . . 3  cents. 

Do.,  containing  medicines,  etc.,  the  value  of  which,  contents  in¬ 
cluded,  shall  exceed  75  cents,  and  shall  not  exceed  $1. .  .4  cents. 

Do.,  containing  medicines,  etc.,  the  value  of  which,  contents  in¬ 
cluded,  exceeds  $1,  for  each  and  every  50  cents,  or  fractional 
part  thereof,  over  and  above  $1,  an  additional  stamp  duty 
of . .  2  cents. 

Bowling-alleys,  for  each  alley,  duty  for  license . $5. 

Boxes  containing  medicines,  etc.,  same  as  “  Bottles,”  which  see. 

Brass,  manufactures  of,  if  not  otherwise  specified . 3  pur  cent. 

Bread  and  breadstuff's  not  considered  as  manufactures. 

Bricks  are  not  to  be  considered  a  manufacture. 

Bridges,  toll,  on  gross  receipts . 3  per  cent. 

Brewers,  under  which  term  is  included  every  person  who  manu¬ 
factures  fermented  liquors  of  any  name  or  description  for  sale 
from  malt,  wholly  or  in  part,  for  license . $50. 

Do.,  who  manufacture  less  than  500  bbls.  per  year,  for  license .  $25. 

Bristles,  manufactures  of,  not  otherwise  specified . 3  per  cent. 

Brokers,  auction  sales  by,  of  goods,  wares,  merchandise,  articles,  ot 
things,  on  gross  amount  of  sale . 1-10  of  1  per  oent. 

Do.,  under  which  term  is  included  every  person  whose  business 


Pag* 

47 

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93 

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60 

60 

64 

34 

64 

47 

58 

58 

60 

94 


THK  NATIONAL  TAX  LAW. 


is  to  purchase  or  sell  stocks,  coined  money,  bank  not*s,*  drafts, 
promissory  notes,  or  other  securities  for  the  payment  of  money, 
fpr  themselves  or  others,  or  who  deal  in  exchanges  relating  to 
money,  for  license . $50. 

Brokers,  commercial,  under  which  term  is  included  every  person 
who,  as  the  agent  of  others  (wholesale  dealers  and  bankers  ex¬ 
cepted)  purchases  or  sells  goods  or  produce,  or  seeks  orders 
therefor,  in  original  or  unbroken  packages,  or  manages  business 
matters  for  the  owners  of  vessels,  or  the  shippers  or  consignees 
of  freight  carried  by  vessels,  or  purchases  or  sells  real  estate  for 
others,  for  license . .  .  . $50. 

Do.,  land  warrants  [see  “  Land-warrant  Brokers"] . . $25. 

Building  stone,  not  to  be  considered  a  manufacture. 

Bullion  in  the  manufacture  of  silver- ware  is  not  to  be  considered 
a  manufacture. 

Burning  fluid  is  not  to  be  considered  a  manufacture. 

Butter,  not  to  be  considered  a  manufacture. 

Calf-skins,  tanned,  each . . 6  cents. 

Do.,  American  patent . . .' . 6  per  cent. 

Candles,  of  whatever  material  made . 3  per  cent. 

Cards,  playing,  per  pack  of  whatever  number,  when  the  price  per 
pack  does  not  exceed  18  cents . . .  1  cent. 

Do.,  do.,  over  18  and  not  over  25  cents  per  pack . 2  cents. 

Do.,  do.,  over  25  arid  not  over  30  cents  per  pack . 3  cents. 

Do.,  do.,  over  30  and  not  over  36  cents . 4  cents. 

Do.,  do.,  over  36  cents . 5  cents. 

Calves,  slaughtered,  per  head . .  5  cents. 

Carriage,  etc.,  valued  at  $75  or  over,  drawn  by  one  horse,  in¬ 
cluding  the  harness . » . $1. 

Do.,  drawn  by  two  horses,  valued  at  $75  and  not  exceeding 
$200  . . $2. 

Do.,  exceeding  in  value  $200,  and  not  exceeding  $600 . $5. 

Do.,  exceeding  $600  . „ . $10. 

Cassia,  ground,  and  all  imitations  of,  per  pound . 1  cent. 

Castile  soap,  see  “  Soap." 

Castings,  cast-iron,  etc.,  see  “Iron." 

Cattle,  horned,  exceeding  18  months  old,  slaughtered  for  sale, 
each . 30  cents. 

Do.,  do.,  under  18  months  old,  per  head . 5  cents. 

Do.,  do.,  slaughtered  by  any  person  for  his  own  consump¬ 
tion  . Free. 

Cattle  brokers,  including  every  person  whose  business  it  is  to  buy 
and  sell  and  deal  in  cattle,  hogs,  or  sheep,  for  license . $10. 

Cavendish  tobacco,  valued  at  more  than  30  cents  per  pound,  per 
pound  [see  “Tobacco"] . 15  cents. 

Do.  do.,  valued  at  any  sum  not  exceeding  30  cents  per  pound,  per 
pound . 10  cents. 

Cement  made  wholly  or  in  part  of  glue,  to  be  sold  in  a  liquid 
state,  per  gallon . 25  cents. 

Certificate  of  stock  in  any  incorporated  company,  stamp  d’lty  on 
each  [see  schedule  B,  page  94] .  25  cents. 


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62 


ALPHABETICAL  SUMMARY. 


105 


Certificate  of  profits,  or  any  certificate  or  memorandum  showing 
an  interest  in  the  property  or  accumulations  of  any  incorporated 
company,  if  for  ruot  less  than  $10  and  not  exceeding  $50,  stamp 
duty . 10  cents. 

Do.  do.,  for  a  sum  exceeding  $50 . 25  cents. 

Certificate — Any  certificate  of  damage,  and  all  other  certificates  or 
documents  issued  by  any  Port  Warden,  Marine  Surveyor,  or  other 
person  acting  as  such,  stamp  duty . 25  cents. 

Certificate  of  deposit  of  any  si’m  of  money  in  any  bank  or  trust 
company,  or  with  any  banker  or  person  acting  as  such,  if  for  a 
sum  not  exceeding  $100,  stamp  duty . 2  cents. 

Do.,  do.,  if  for  a  sum  exceeding  $100,  stamp  duty . 5  cents. 

Certificate  of  any  other  description  than  those  specified,  a  stamp 
duty  of . 10  cents. 

Charcoal  is  not  to  be  considered  a  manufacture. 

Charter  Party — Contract  or  agreement  for  the  charter  of  any  ship, 
or  vessel,  or  steamer,  or  any  letter,  or  memorandum,  or  other 
writing  between  the  captain,  master,  or  owner,  or  person  acting 
as  agent  of  any  ship,  or  vessel,  or  steamer,  and  any  other  person 
or  persons,  for  or  relating  to  the  charter  of  such  ship,  or  vessel, 
or  steamer,  if  the  registered  tonnage  of  such  ship,  or  vessel,  or 
steamer  does  not  exceed  300  tons,  stamp  duty . $3. 

Do.  do.,  exceeding  300  tons  and  not  exceeding  600  tons,  stamp- 
duty  . . . ...$5. 

Do.  do. ,  exceeding  600  tons,  stamp  duty . $10. 

Charts  are  not  to  be  considered  a  manufacture. 

Checks  drawn  upon  any  bank,  trust  company,  or  any  person  or 
persons,  companies,  or  corporations,  for  the  payment  of  money, 
exceeding  $20,  at  sight  or  on  demand,  stamp  duty . 2  cents. 

Cheese  is  not  to  be  considered  a  manufacture. 

Chemical  preparations,  same  as  “  Medicines." 

Chocolate,  prepared,  per  pound  . . . . . 1  cent. 

Cigars,  valued  at  not  over  $5  per  1,000,  per  1,000 . $1  50 

Do.,  valued  at  over  $5  per  1,000,  and  not  over  $10,  per  1,000.. $2. 

Do  ,  valued  at  over  $10,  and  not  over  $20  per  1,000,  per 
1,000 . $2  60. 

Do.,  valued  at  over  $20  per  1,000,  per  1,000 . . $3  50. 

Circuses,  under  which  term  is  included  every  building,  tent,  space, 
or  acre  where  feats  of  horsemanship  or  acrobatic  sports  are  ex¬ 
hibited,  for  license . $50. 

Claim  agents,  under  which  term  is  included  every  person  whose 
business  it  is  to  prosecute  claims  in  any  of  the  Executive  Depart¬ 
ments  of  the  Federal  Government,  for  each  yearly  license. .  $10. 

Clearance,  stamp  duty . „.25t  cents. 

Clock  movements,  made  to  run  one  day . 5  cents.  * 

Do.  do.,  made  to  run  over  one  day,  each . 10  cents. 

Cloth,  before  it  has  been  dyed,  printed,  bleached,  or  prepared  in 
any  other  manner . 3  per  cent. 

Do.,  after  it  has  been  dyed,  etc.,  and  manufactured  into  other  ar¬ 
ticles  or  otherwise  prepared,  on  which  a  duty  has  been  paid  be- 


58 

56 

57 

57 

57 

49 

57 

58 

58 

58 

47 

83 

48 

48 

58 

95 

95 

95 

93 

95 

95 

95 

95 

95 


THE  NATIONAL  TAX  LAW. 


foie  the  same  was  dyed,  etc. — on  the  inereased  value  thereof  the, 
tax  is . 3  per  cent? 

Cloves,  ground  and  all  imitations,  per  pound . 1  cent. 

Coal,  all  mineral,  except  pea  coal  or  dust  coal,  per  ton  .  .3£  cents. 

Coal  gas,  see  “Gas.” 

Coal  oil,  produced  by  the  distillation  of  coal  exclusively,  refined, 
per  gallon  [see  pages  57,  58] . . . 8  cents. 

Coal  illuminating  oil,  refined,  produced  by  the  distillation  of  coal, 
asphaltum,  shale,  peat,  petroleum  or  rock  oil,  and  all  other* 
bituminous  substances  used  for  like  purposes,  per  gallon . .  10  cts 

Coal  oil  distillers,  under  which  term  is  included  any  person  who 
shall  refine,  produce,  or  distill  crude  petroleum  or  rock  oil,  or 
crude  coal  oil,  or  crude  oil  made  of  asphaltum,  shale,  peat,  or 


other  bituminous  substances,  for  each  license . $50 

Coal  tar,  produced  in  the  manufacture  of  gas . Exempt. 

Cocoa,  prepared,  per  pound . 1  cent. 

Coffee,  ground,  per  pound . 3  mills. 

Coffee — All  preparations  of  which  coffee  forms  a  part,  or  which  is 
prepared  for  sale  as  a  substitute  for  coffee,  per  pound ....  3  mills. 
Commercial  brokers,  see  “Brokers.” 

Concentrated  milk  is  not  to  be  considered  a  manufacture. 


Confectioners,  under  which  term  is  included  every  person  who 
sells  at  retail  confectionery,  sweetmeats,  comfits,  or  other  con¬ 
fects,  in  any  building  (confectioners  who  have  taken  out  a 
license  as  wholesale  or  retail  dealers  are  not  required  to  take  a 
separate  license),  for  each  license . . $10. 

Do.,  whose  sales  do  not  exceed  $1,000  per  year . Exempt. 

Confectionery  made  wholly  or  in  part  of  sugar,  per  pound. .  1  cent. 

Consumption  entry  at  any  custom-house,  not  exceeding  81  in 
value,  stamp  duty  [see  schedule  B,  page  94] . 25  cents. 

Do.  do.,  exceeding  $100  and  not  exceeding  $500 . 50  cents. 

Do.  do.,  exceeding  $500  in  value . $1. 

Contracts,  for  each  sheet  or  piece  of  paper  on  which  written,  stamp 
duty  [see  schedule  B,  page  95] . 5  cents. 

Do.,  for  the  hire,  use,  or  rent  of  any  land,  tenement,  or  portion 
thereof,  if  for  a  period  of  time  not  exceeding  three  years,  stamp 
duty . . 50  cents. 

Do.,  for  a  period  of  time  exceeding  three  years . $1. 

Contract — Brokers’  note,  or  memorandum  of  sale  of  any  goods  on 
merchandise,  stocks,  bonds,  exchange,  notes  of  hand,  real 
estate,  or  property  of  any  kind  or  description,  issued  by  brokers, 
or  persons  acting  as  such,  stamp  duty . 10  cents. 

Conveyance — Deed,  instrument,  or  writing,  whereby  any  lands, 
tenements,  or  other  realty  sold,  shall  be  granted,  leased,  as¬ 
signed,  transferred,  or  otherwise  conveyed  to  or  vested  in  the 
purchaser  or  purchasers,  or  any  other  person  or  persons  by  his, 
her,  or  their  direction,  when  the  consideration  or  value  exceeds 
$100  and  does  not  exceed  $500,  stamp  duty  [see  p.  95] . .  .50  cts. 

Do.,  when  the  value  exceeds  $500,  and  does  not  exceed 

$1,000 . $1. 


95 

95 

95 

95 

95 

95 

62 

63 

97 

97 

62 

62 

59 

67 

95 

62 

97 

97 

97 

97 

97 

50 

0.1 

95 

95 

30 

c0 

45 

45 

46 

74 

74 

74 


ALPHABETICAL  SUMMARY . 


107 


Conveyance,  exceeding  $1,000,  and  not  exceeding  $2,500 . $2. 

Do.*  exceeding  $2,500,  and  not  exceeding  $5,000  . $5. 

Do.,  exceeding  $5,000,  and  not  exceeding  $10,000 . $10. 

Do.,  exceeding  $10,000,  and  not  exceeding  $20,000 . $20. 

Do.,  for  every  additional  $10,000,  or  fractional  part  thereof  in 
excess  of  $20,000 . . . .  $20. 

Conveyance  of  lands,  estate,  or  property  in  trust  as  security,  see 
“  Mortgage.” 

Copper,  manufactures  of,  not  otherwise  provided  for,  ad  valo¬ 
rem  . 3  per  cent. 

Do.,  in  pigs  or  ingots,  not  to  be  considered  as  manufactures. 

Cordials,  medicinal,  same  as  “Medicines.” 

Cosmetics  [see  page  97],  same  as  “Medicines.” 

Cotton,  raw,  per  pound  (after  Oct.  1st) . £  cent 

Do.,  manufactures  of,  wholly  or  in  part,  not  otherwise  provided 
for . 3  per  cent. 

Do.,  umbrellas  and  parasols . 6  per  cent.^ 

Coupons,  railroad . 3  per  cent. 

Deeds,  same  as  “Conveyance.”  [See  page  95.] 

Desr-skins,  dressed  or  smoked,  per  pound . 2  cents. 

Dentifrice,  each  package  of,  the  retail  price  or  value  of  which  does 
net  exceed  25  cents,  stamp  duty  [see  page  95] . 1  cent. 

Do. ,  do. ,  exceeding  25  cts. ,  but  not  exceeding  50  cts. ,  stamp  duty,  2  cts. 

Do.,  do.,  exceeding  60  cents,  but  not  exceeding  75  cents. .  .3  cents. 

Do.,  do.,  each  package  of,  the  value  of  which  shall  exceed  75  cents, 
and  shall  not  exceed  $1 . 4  cents. 

Do.,  do.,  exceeding  $1,  for  each  and  every  50 cents,  or  fractional  part 
thereof,  over  and  above  $1,  an  additional  stamp  duty  of. .  .2  cts. 

Dentist,  for  license . $10. 

Diamonds . 3  per  cent. 

Dispatch,  telegraphic,  when  the  charge  for  the  first  ten  words  does 
not  exceed  20  cents,  stamp  duty . 1  cent. 

Do. ,  do  ,  when  it  exceeds  20  cents . 3  cents. 

Distilled  spirits,  first  proof,  per  gallon . 20  cents. 

Distilled  spirits — The  duty  on  spirituous  liquors  and  all  other 
spirituous  beverages  enumerated  in  the  Tax  Bill,  is  to  be  col¬ 
lected  at  no  lower  rate  than  the  basis  of  first  proof,  and  shall  he 
increased  in  proportion  for  any  greater  strength  than  the  strength 
of  proof.  [See  section  42  for  meaning  of  “proof.”] 

Distillers,  under  which  term  is  included  every  person  or  copart¬ 
nership  who  distills  or  manufactures  spirituous  liquors  for  sale, 
for  license  [see  section  39] . $50 

Do.,  making  less  than  300  barrels  per  year . $25. 

Do.,  of  apples  and  peaches,  making  less  than  150  barrels  per 
year . $12  50. 

Dividends — Annual  income  from,  when  exceeding  $600,  and  not 
exceeding  $10,000,  on  the  excess  over  $600 . 3  per  cent. 

Do.,  exceeding  $10,000,  on  excess  over  $600 . 4  .5  per  cent. 

Do.,  annual  income  from,  when  realized  by  any  citizen  of  the 
United  States  residing  abroad,  and  not  in  the  employ  of  the 


93 

93 

G3 

97 

47 

47 

61 

60 

60 

95 

95 

60 

94 

94 

94 

66 

69 

60 

57 

62 

63 

63 

60 

61 

74 

o7 

57 

67 


THE  NATIONAL  TAX  LAW. 


United  States,  not  otherwise  provided  for,  when  exceeding  $600, 
on  the  excess  over  $600  [see  section  90] . 5  per  cent. 

Draft,  drawn  upon  any  bank,  trust  company,  or  any  person  or 
persons,  companies,  or  corporations,  for  the  payment  of  money 
exceeding  $20  at  sight  or  on  demand,  stamp  duty . 2  cents 

Do.,  otherwise  than  at  sight,  or  on  demand,  see  “Bill  of  Ex* 
change’ 1  (inland). 

Draining-tiles  are  not  to  be  considered  a  manufacture. 

Drops,  medicinal,  same  as  “Medicines." 

Eating-houses,  under  which  term  is  included  every  place  where 
food  or  refreshments  of  any  kind  are  provided  for  casual  visitors 
and  sold  for  consumption  therein  (but  the  keeper  of  an  eating- 
house,  having  taken  out  a  license  therefor,  is  not  required  to 


take  out  a  license  as  confectioner),  for  license . $10. 

Do.,  whose  business  is  less  than  $1,000  per  year . Exempt. 

Emeralds . 3  per  cent. 

Enameled  leather,  per  square  foot . 5  mills. 

Enameled  skirting  leather,  per  square  foot . 14  cents. 

Entry  of  any  goods,  wares,  or  merchandise  at  any  custom-house, 
for  warehousing,  see  “  Warehouse  Entry." 

Entry  for  the  withdrawal  of  any  goods,  wares,  or  merchandise  from 

bonded  warehouse,  stamp  duty . 50  cents. 

Erasive  soap,  see  “Soap." 


Express — For  every  receipt  or  stamp  issued  by  any  express  com¬ 
pany  or  earner,  or  person  whose  occupation  is  to  act  as  such,  for 


all  boxes,  bales,  packages,  or  bundles,  when  the  fee  does  not  ex 
ceed  25  cents  [see  schedule  B,  page  95] . 1  cent. 

Do.,  when  it  exceeds  25  cents,  but  does  not  exceed  $1 . 2  cents. 

Do. ,  when  one  or  more  packages  are  sent  to  the  same  address,  and 
the  compensation  exceeds  $1 . 5  cents. 

Ferry-boats,  propelled  by  steam  or  horse-power,  on  gross  re¬ 
ceipts  [see  page  66] . 1J  per  cent. 

Fire  insurance  companies,  on  all  dividends . 3  per  cent. 

Fish,  preserved,  ad  valorem . 5  per  cent. 

Fish  oil . Exempt. 

Max,  manufactures  of,  not  otherwise  specified . 3  per  cent. 


Do.,  prepared  for  textile  or  felting  purposes,  is  not  to  be  considered 
a  manufacture  until  actually  woven  or  felted  w'a  fabric  for  con¬ 
sumption. 

Flour  made  from  grain  is  not  to  be  considered  ,  manufacture. 

Fruits,  preserved . 5  per  cent 

Furs  of  all  descriptions,  when  made  up  or  v  jufactured.  .3  per  ct. 

Gains,  annual,  see  “Dividends,"  “Salarif\>  '  etc. 

Gas,  coal,  when  the  product  shall  be  not  Above  500,000  cubic  feet 
per  month,  per  1,000  cubic  feet . 5  xnts. 

Do.,  do.,  when  the  product  shall  be  rbove  500,000,  and  not  ex¬ 
ceeding  5,000,000  cubic  feet  per  month,  per  1,000  cubic 
feet . 10  cents. 

Do.,  do.,  when  the  product  shall  h above  5,000,000  cubic  feet, 
per  1,000  cubic  feet .  . 15  cents. 


57 

60 

58 

62 

60 

60 

61 

62 

56 

56 

60 

59 

59 

62 

68 

97 

60 

60 

63 

62 

61 

64 

64 

60 

59 

63 

62 

64 

64 

61 

48 


ALPHABETICAL  SUMMARY. 


109 


Gas,  all  illuminating,  same  as  “Coal  Gas.” 

Gelatine  of  all  descriptions,  in  solid  state,  per  pound . 5  mills. 

Ginger,  ground,  and  all  imitations  of,  per  pound . 1  cent! 

Glass,  manufactures  of,  not  otherwise  specified . 3  per  cent. 

Glue,  in  a  liquid  form,  per  gallon . 25  cents! 

Do. ,  in  a  solid  state,  per  pound . 5  mills. 

Goat-skins,  curried,  manufactured,  or  finished . 4  per  cent. 

Gold,  manufactures  of,  not  otherwise  provided  for . 3  per  cent. 

Goods,  made  for  the  use  or  consumption  of  the  maker  [see  sec¬ 
tion  73]. ..... . . . . Free. 


Do.,  except  spirituous  and  malt  liquors,  and  leaf,  and  stem,  or 
manufactured  tobacco,  where  the  annual  product  does  not  ex¬ 
ceed  $600,  provided  that  this  shall  not  apply  to  any  business  or 
transaction  where  one  party  furnishes  the  materials,  or  any  part 
thereof,  and  employs  another  party  to  manufacture,  makef  or 
finish  the  goods,  wares,  or  merchandise,  or  articles,  paying  or 
promising  to  pay  therefor,  and  receiving  the  goods,  wares  and 
merchandise,  or  articles  ;  but  in  all  such  cases  the  party  furnish¬ 
ing  the  materials  and  receiving  the  goods,  wares,  and  merchan¬ 
dise,  or  articles,  shall  be  liable  to  and  charged  with  all  accruing 
duties  thereon  [see  section  73] . . Free. 

Gunpowder,  and  all  explosive  substances  used  for  mining,  artil! 
lery,  or  sporting  purposes,  when  valued  at  18  cents  per  pound  or 
less,  per  pound . 5  mills. 

Do.,  do.,  when  valued  above  18  cents  per  pound,  and  not  exceeding 
30  cents — per  pound . \  cent. 

Do.,  do.,  when  valued  above  30  cents  per  pound,  per  pound. 6  cents! 

Gutta-percha,  manufactures  of, not  otherwise  provided  for.  3  per  ct! 

Gypsum  is  not  to  be  considered  a  manufacture. 

Hair  dye,  same  as  “Medicines.” 

Harness  leather,  per  pound . 7  mins> 

Do.,  do.,  made  of  hides  imported  east  of  the  Cape  of  Good  Hope, 

per  pound . 5 

Headings  are  not  to  be  considered  a  manufacture. 

Hemp,  manufactures  of,  when  not  otherwise  specified.  .3  per  cent. 

Hog-skins,  tanned  or  dressed . 4  per  cen^’ 

Hogs,  exceeding  six  months  old,  slaughtered,  for  sale,  when  the 
number  thus  slaughtered  exceeds  20  in  any  year,  each. .  10  cents. 

Do. ,  slaughtered  by  any  person  for  his  own  consumption ....  Free! 

Hollow- ware,  iron,  per  ton  of  2,000  pounds . $1  50* 

Hoop  iron,  see  “Iron.” 

Hoops  are  not  to  be  considered  as  manufactures. 

Horn,  manufactures  of,  not  otherwise  provided  for . 3  per  cent. 

Horned  cattle,  exceeding  18  months  old,  slaughtered  for  sale 
each . . . . SO  cents! 

Do.,  do.,  under  18  months  old,  per  head . 5  cents. 

Horse-skins,  tanned  and  dressed . 4  per  cent! 

Horse  dealers,  under  which  term  is  included  every  person  whose 
business  is  to  buy  and  sell  horses  and  mules,  for  each  li¬ 
cense  . . $10. 


49 

61 

46 

46 

46 

46 

46 

46 

46 

46 

46 

74 

74 

74 

74 

62 

46 

69 

70 

70 

95 

95 

95 

95 

95 


TIIE  NATIONAL  Til  LAW. 


Horse-dealers,  when  they  have  taken  out  a  license  as  livery- 
keepers,  are  not  required  to  take  out  an  additional  one. 

Hose,  conducting . 3  per  cent. 

Hotels — under  which  term  is  included  every  place  where  food  and 
lodgings  are  provided  for  and  furnished  to  travelers  and  sojourn¬ 
ers,  in  view  of  payment  therefor,  where  the  rent  or  the  valua¬ 
tion  of  the  yearly  rental  of  the  house  and  property  occupied 
&hall  be  $10,000  or  more,  for  each  yearly  license . $200. 

Do.,  do.,  where  the  rent  or 'the  valuation  of  the  yearly  rental  shall 
be  $5,000  and  less  than  $10,000,  for  each  yearly  license  . .  $100. 

Do  ,  do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall 
be  $2,500  and  less  than  $5,000,  for  each  yearly  license  ....  $75. 

Do.,  do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall 
be  $1,000  and  less  than  $2,500,  for  each  yearly  license _ $50. 

Do.,  do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall 
be  $500  and  less  than  $1,000,  for  each  yearly  license . $25. 

Do.,  do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall 
be  $300  and  less  than  $500,  for  each  yearly  license . $15. 

Do.,  do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall 
be  $100  and  less  than  $300,  for  each  yearly  license . $10. 

Do.,  do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall 
be  less  than  $100,  for  each  yearly  license . $5. 

Steamers  and  vessels  upon  waters  of  the  United  States,  on  board 
of  which  passengers  or  travelers  are  provided  with  food  or  lodg¬ 
ing,  shall  be  required  to  take  out  a  license  of  the  fifth  class, 
viz.,  at . . . . . $25. 

Income,  annual,  of  every  person,  when  exceeding  $600  and  not 
exceeding  $10,000,  on  the  excess  over  $600 . 3  per  cent. 

Do.,  exceeding  $10,000,  on  excess  over  $600 . 5  per  cent. 

Do.,  annual,  from  property  of  any  kind  in  the  United  States,  real¬ 
ized  by  any  citizen  of  the  United  States  residing  abroad,  and  not 
in  the  employ  of  the  United  States  Government,  not  otherwise 
provided  for . 5  per  cent. 

Do.,  derived  from  interest  upon  notes,  bonds,  or  other  securities 

of  the  United  States,  a  tax  is  levied  not  to  exceed  [see  section 
91] . . . 1J  per  cent. 

India-rubber,  manufactures  of,  not  otherwise  specified.  .3  per  cent. 

Inns,  same  as  “  Hotels.’ ’ 

Insurance  companies,  all,  on  dividends  [see  sec.  82] ....  3  per  cent. 

Insurance  companies,  inland  or  marine,  upon  gross  receipts  for 
premiums  and  assessments . . 1  per  cent. 

Insurance  companies,  foreign,  doing  business  in  the  United 
States . . . 1  per  cent. 

Insurance — Policy  of  insurance  (marine,  inland,  and  fire),  stamp 
duty  [see  schedule  B,  p.  95] . 25  cts. 

Do.,  policy  of  insurance  (life),  when  the  amount  insured  shall  not 
exceed  $1,000,  stamp  duty . 25  cents 

Do.,  do.,  exceeding  $1,000,  and  not  exceeding  $5,000  _ 50  cents. 

Do.,  do.,  exceeding  $5,000  . . . $1. 

Interest,  see  “Income,”  “Dividends,”  etc.  . 


52 

50 

59 

59 

59 

59 

59 

59 

59 

59 

60 

60 

60 

62 

61 

62 

48 

48 

61 

35 

47 

57 

50 

62 

63 

69 

96 


ALP II AISETICAL  SUMMA II Y. 


Ill 


Iron,  manufactures  of,  if  not  otherwise  specified . 3  per  cent 

Do.,  cast,  used  for  bridges,  buildings,  or  other  permanent  stiua 
tures,  per  ton . : . SI- 

Do  ,  railroad,  per  ton . . $1  60. 

Do.,  re-rolled,  per  ton . 75  cents. 

Do.,  advanced  beyond  slabs,  blooms,  or  loops,  and  not  advanced 
beyond  bars  or  rods,  per  ton . . . . . $1  50. 

Do.,  band,  hoop,  and  sheet,  not  thinner  than  No.  18  wire  gauge, 
per  ton . $1  50. 

Do.  ,band,  hoop,  or  sheet,  thinner  than  No.  18  wire  gauge, per  ton  $2. 

Do.,  plate,  not  less  than  |  of  an  inch  in  thickness,  per  ton.Sl  50. 

Do.,  plate,  less  than  £  of  an  inch  in  thickness,  per  ton . $2. 

Do.,  nails,  cut  amd  spikes,  per  ton . $2. 

Do.,  bars,  rods,  bands,  hoops,  sheets,  plates,  nails,  and  spikes, 
(manufactured  from  iron)  upon  which  the  duty  of  $1  50  has 
been  levied  and  paid,  are  only  subject  to  an  additional  duty  of, 
per  ton . . . 50  cents. 

Do. ,  not  advanced  beyond  slabs,  blooms,  or  loops,  not  to  be  con¬ 
sidered  a  manufacture. 

Do.,  pig,  is  not  to  be  considered  a  manufacture. 

Ivory,  manufacture  of,  if  not  otherwise  specified  . 3  per  cent. 

Jewelry .  ...  .3  per  cent. 

Jute,  manufactures  of,  if  not  otherwise  specified . 3  per  cent. 

Jugglers,  including  every  person  who  performs  by  sleight-of-hand, 
for  each  license  (license  required  in  each  State) . $20. 

The  proprietors  or  agents  of  all  other  public  exhibitions  or  shows 
for  money,  not  enumerated  in  this  section,  shall  pay  for  each 
license . $10. 

Kid-skins,  curried,  manufactured,  or  unfinished . 4  per  cent. 

Lager  beer,  per  barrel,  containing  31  gallons  (fractional  parts  of  a 
barrel  to  pay  proportionately) . $1. 

Land-warrant  brokers,  under  which  term  is  included  every  person 
who  makes  a  business  of  buying  and  selling  land  warrants,  and 
furnishing  them  to  settlers  or  other  persons,  under  contracts 
that  the  land  procured  by  means  of  them  shall  be  bound  for  the 


prices  agreed  on  for  the  warrants,  for  each  license . $25. 

Lard  oil,  per  gallon . . .2  cents. 


Lawyers,  under  which  term  is  included  every  person  whose  busi¬ 
ness  it  is,  for  fee  or  reward,  to  prosecute  or  defend  any  cause  in 
any  court  of  record  or  other  judicial  tribunal  of  the  United 
States,  or  of  any  of  the  States,*  or  give  advice  in  relation  to 
any  cause  or  matter  pending  therein  (lawyers  refusing  to  pay 
for  this  license  shall  not  be  allowed  to  practice  in  any  such  court 
or  tribunal),  for  each  license . $10. 

Lead, .manufactures  of,  if  not  otherwise  specified. . ...  .3  per  cent. 

Do.,  in  pigs  or  bars,  not  to  be  considered  as  manufactures. 

Do. ,  white,  per  hundred  pounds . 25  cents. 

Lease,  for  the  hire,  use,  or  rent  of  any  land,  tenement,  or  portion 
thereof,  if  for  a  period  of  time  not  exceeding  three  years,  gtamp 
duty . 60  cents 


95 

61 

61 

60 

60 

60 

60 

60 

61 

61 

60 

60 

60 

60 

60 

61 

60 

60 

61 

61 

61 

62 

62 

85 


THE  NATIONAL  TAX  LAW. 


Lease,  do.,  for  a  period  of  time  exceeding  three  years,  staaa 

duty . $; 

Leather,  bend,  per  pound. . . . 1  cent 

Do.,  butt,  per  pound . 1  cent 

Do.,  damaged,  per  pound . 5  mill 

Do.,  enameled,  per  square  foot . 5  mill, 

Do.,  enameled  skirting,  per  square  foot . H  cent 

Do.,  harness,  per  pound . 7  milk 

Do.,  harness,  made  from  hides  imported  east  of  the  Cape  of  Goo 

Hope,  per  pound . 5  mill 

Do.,  offal,  per  pound . 5  mill: 

Do.,  oil-dressed,  per  pound . 2  cent 

Do.,  patent,  per  square  foot . ^ . 5  milli! 

Do.,  patent  japanned  splits,  used  for  dasher  leather,  sq.  foot.  4  milk 

Do.,  patent  or  enameled  skirting,  per  square  foot . 1£  cent 

Do.,  rough,  made  from  hides  imported  east  of  the  Cape  of  Goo 

Hope,  per  pound . . 5  mill* 

Do. ,  rough,  all  other,  hemlock  tanned,  per  pound . 7  mill* 

Do.,  rough,  tanned  in  whole  or  in  part  with  oak,  per  pound.  .1  ct 
Do.,  sole,  made  from  hides  imported  east  of  the  Cape  of  Goo- 

Hope,  per  pound . 5  milk 

Do.,  sole,  all  other,  hemlock  tanned,  per  pound . 7  milk 

Do.,  sole,  tanned  in  whole  or  in  part  with  oak,  per  poimd. .  1  cent 

Do.,  tanned  calf-skins,  each . 6  cents 

Do.,  upper,  finished  or  curried,  made  from  leather  tunned  in  th 
interest  of  the  parties  currying  such  leather,  not  previously  taxe- 

in  the  rough  (except  calfskins),  per  pound . 1  cenl 

Do.,  manufactures  of,  when  not  otherwise  specified. . .  .3  per  cent 
Note. — On  manufactures  of  oil-dressed  leather,  and  deer-skin 
dressed  or  smoked,  th%-  said  duty  of  3  per  cent,  is  assessed  onl 
upon  the  increased  value  thereof.  [See  page  62.] 

Legacies — Any  person  or  persons  having  charge  or  trust,  as  ac 
ministrators,  executors,  or  trustees,  of  any  legacies  or  distribrj 
tire  shares  arising  from  personal  property,  of  any  kind  wliatsc 
ever,  where  the  whole  amount  of  such  personal  property,  a 
aforesaid,  shall  exceed  the  sum  of  $1,000  in  actual  value,  pass 
ing  from  any  person  who  may  die  after  the  passage  of  this  act 
possessed  of  such  property,  either  by  will  or  by  the  intestat 
laws  of  any  State  or  Territory,  or  any  part  of  such  property  a 
interest  therein,  transferred  by  deed,  grant,  bargain,  sale,  or  gif( 
made  or  intended  to  take  effect  in  possession  or  enjoyment  afte 
the  death  of  the  grantor  or  bargainer,  to  any  person  or  person* 
or  U  any  body  or  bodies,  politic  or  corporate,  in  trust  or  othei 
wise,  are  subject  to  the  following  taxes  :  Where  the  person  q 
persons  entitled  to  any  beneficial  interest  in  such  property  sha 
be  the  lineal  issue  or  lineal  ancestor,  brother  or  sister,  to  th 
person  who  died  possessed  of  such  property,  for  each  and  ever 
$100  of  the  clear  value  of  such  interest  in  such  property  .75  eta 
Do.,  do.,  where  the  person  or  persons  entitled  to  any  beneficial  ir 
terest  in  such  property  shall  be  a  descendant  of  a  brother  or  sistc 


ALPHABETICAL  SUMMARY. 


113 


of  the  person  who  died  possessed  of  such  property ,  for  each  and 

every  $100  of  the  clear  value  of  such  interest . . V’*\  .  1 

Legacies,  do. ,  where  the  person  or  persons  entitled  to  any  benehcia/ 
interest  in  such  property  shall  he  a  brother  or  sister  of  the  fathei 
or  mother,  or  a  descendant  of  a  brother  or  sister  of  the  father  o? 
mother  of  the  person  who  died  possessed  of  such  property,  for 
each  and  every  $100  of  the  clear  value  of  such  interest  v  .  $3 
Do.  do.,  where  the  person  or  persons  entitled  to  any  beneficial  in* 
terest  in  such  property  shall  be  a  brother  or  sister  of  the  grand¬ 
father  or  grandmother,  or  a  descendant  of  the  brother  or  sister 
of  the  grandfather  or  grandmother  of  the  person  who  died  pos¬ 
sessed  of  such  property,  for  each  and  every  $100  of  the  clear 

value  of  such  interest . •  •  •  . . V  '  *  V  V 

Do.  do.,  where  the  person  or  persons  entitled  to  any  beneficial  m 
terest  in  such  property  shall  be  in  any  other  degree  of  collateral 
consanguinity  than  is"  stated  above,  or  shall  be  a  stranger  m 
blood  to  the  person  who  died  possessed,  as  aforesaid,  or  shall  be 
a  body  politic  or  corporate,  for  each  and  every  $100  of  the  clear 

value  of  such  interest . •  •  ■ •  - ...... 

Do.,  do.,  passing  by  will  or  by  the  laws  of  any  State  or  Territory, 
to  husband  or  wife  of  the  person  who  died  possessed  of  the 

property . •••*•*•  -^ree* 

Legal  documents— Writ,  or  other  original  process  by  which  any 
suit  is  commenced  in  any  court  of  record,  either  law  or  equity 
(except  writs,  etc.,  issued  by  a  justice  of  the  peace,  or  in  ciim- 
inal  or  other  suits,  commenced  by  the  United  States  or  any 

State),  stamp  duty . 50  cents. 

Letters  of  credit,  see  “Bills  of  Exchange”  (foreign). 

Letters  of  Administration— Where  the  estate  and  effects  for  or  m 
respect  of  which  such  letters  of  administration  applied  for  shall 
be  sworn  or  declared  not  to  exceed  the  value  of  $2,500,  stamp 

duty . . . 50  cents 

Do.,  do.*,* to  exceed  $2,500,  and  not  exceeding  $5,000  . $1 

Do.,  do.,  to  exceed  $5,000,  and  not  exceeding  $20,000 . $3 

Do.,  do.,  to  exceed  $20,000,  and  not  exceeding  $50,000  . .  - - $5 

Do.  do.,  to  exceed  $50,000,  and  not  exceeding  $100,000 . $10 

Do.’,  do.,  exceeding  $100,000,  and  not  exceeding  $150,000 - $20 

Do.,  do.,  for  every  additional  $50,000,  or  part  thereof  . . . $10. 

Licenses  must  be  taken  out  each  year  by  the  following  named 
persons,  for  which  they  must  pay  the  sum  placed  opposite  then 
names,  viz. 


Apothecaries . $10. 

Auctioneers . $20. 

Bankers . $100. 

Billiard  tables,  each . $5. 

Brewers,  see  “Brewers”  $25&$50. 

Brokers . $50. 

Bowling  alleys,  for  each  alley  $5. 

Cattle  brokers . $10. 

Claim  agents . $10. 


Coal-oil  distillers . $50. 

Commercial  brokers . $50. 

Gonfectioners . $10. 

Circuses . $50. 

Dentists . $10 

Distillers,  see  “Distillers.” 

Eating-houses . $10. 

Hotels,  see  “Hotels” . from 

$5  to  $200 


Vi 

6£ 

63 

97 

57 

49 

97 

97 

63 

63 

72 

63 

95 

95 

95 

50 

62 


THE  NATIONAL  TAX  LAW. 


Horse  dealers  . $10. 

Jugglers . $20. 

Land-warrant  brokers . $25. 

lawyers . $10. 

Liquor  dealers  (retail) . $20. 

Do.,  do.,  (wholesale)  $100. 

Livery-stable  keepers . $10. 

Manufacturers . $10. 

Peddlers . from  $5  to  $20. 

Photographers . $10  to  $25. 


Pawnbrokers .  $50, 

Physicians . $io, 

Retail  dealers . $10, 

Rectifiers,  see  “  Rectifiers.  ’  ’ 

Surgeons . $1$ 

Tobacconists .  $io, 

Theaters . $100. 

TaUow  chandlers . $10. 

Soap  makers . $10. 

Wholesale  dealers . $50. 


Note.— See  sec.  64,  pages  44-50,  for  special  exhibit  oniwuSTI 
Life  insurance  companies,  see  “Insurance.” 

Lime  is  not  to  be  regarded  as  a  manufacture. 

Liniments,  same  as  “  Medicines.” 

Linseed  oil,  per  gallon . .  2  cents 

Livery-stable  keepers,  under  which  tSrm  is  included  every  person 
whose  occupation  is  to  keep  horses  for  hire  or  to  let,  for 

Lotions,  same  as  *  ‘  Medicines.  ” 

Lozenges,  medicinal,  same  as  ‘‘Medicines.” 

Lumber  is  not  to  be  considered  a  manufacture, 
magazines  not  to  be  regarded  as  a  manufacture. 

^  alj  advertisements  in,  on  gross  receipts  for . 3  per  cent. 

nalt  is  not  to  be  considered  a  manufacture  F 

nnrfSif°Lthe  CmT  °f,  TY  8hip’  vessel-  or  Reamer,  for  a  foreign 
port,  if  the  registered  tonnage  of  such  ship,  vessel,  or  steamer 

does  not  exceed  300  tons,  stamp  duty .  $2 

lo.,  do.,  exceeding  300  tons,  and  not  exceeding  600  tons  $3 

)o. ,  do. ,  exceeding  600  tons .  _  _  . *5 

Manufacturers,  under  which  term  is  included  any  person  or  per¬ 
sons,  firms,  corporations,  or  companies,  who  shall  manufacture  by 
machinery ,  and  offer  for  sale  any  goods,  wares,  or  mer¬ 
chandise,  exceeding  annually  the  sum  of  $1,000,  for  license.  $10. 
lanufactures  not  otherwise  specified  : 
bone . 3  per  ct.  i 


brass . 3  per  ct. 

>f  bristles . 3  per  ct. 

>f  copper . 3  per  ct. 

>f  cotton . ,3  perct. 

,f  flax . 3  per  ct. 

,f  g]ass . 3  per  ct. 

f  geld . 3  per  ct. 

f  gutta-percha . 3  per  ct. 

f  bemp . 3  per  ct. 

f  born . 3  per  ct. 

f  India-rubber . 3  per  ct. 

f  Lon . 3  per  ct. 

{  lvory . 3  per  ct. 

f  jute 


Of  lead . 3  per  ct. 

Of  leather . 3  per  ct. 

Of  paper . 3  per  ct. 

Of  pottery . 3  per  ct. 

Of  silk . 3  per  ct. 

Of  silver . * . .  .3  per  ct. 

Of  steel . 3  per  ct.  ] 

Of  tin . g  per  ct. 

Of  willow . 3  per  ct. 

Of  wood . 3  per  ct. 

Of  wool . 3  per  ct. 

Of  worsted  . . .  * . 3  per  ct. 

Of  zinc . 3  per  ct. 

Of  other  materials . 3  per  ct 


-  ^  # _ 3  per  ot. 

*  otb.  lor  special  exhibit  and  characterization  of  manufactures, 


ALPHABETICAL  SUMMARY. 


115 


Page 


96 

96 

96 

96 

96 

96 

59 

59 
58 
57 
70 

60 
63 
72 
57 

57 


aee  section  75,  pages  56-63.  For  what  are  not  to  be  considerad 
“  manufactures/ 7  see  page  63. 

Maps  not  to  be  considered  a  manufacture. 

Marble  not  to  be  considered  a  manufacture.  ^ 

Marine  insurance  companies,  see  “  Insurance. 

Marine  protest,  stamp  duty . - . 

Meats  preserved  . ^  Per  ceG*’ 

Medicines — When  the  value  of  the  package  containing  the  Mane 
shall  not  exceed,  at  the  retail  price  or  value,  the  sum  ot  25 

cents,  stamp  duty . •  •  •  •  •  • . . . \  * 

l>o.,  exceeding  25  cents,  and  not  exceeding  50  cents . 2  cents. 

Do.,  exceeding  60  cents,  and  not  exceeding  75  cents  ...... .3  cents. 

Do.,  exceeding  75  cents,  and  not  exceeding  $1 . cents. 

Do  exceeding  $1,  for  each  and  every  60  cents,  or  fractional  part 

thereof,  over  and  above  $1,  an  additional . 2  cents.. 

Merchandise,  see  “  Goods.”  , 

Mineral  coal,  except  pea  coal  per  ton. . .  . . -  cents. 

Morocco  skins,  curried,  manufactured,  or  finished . .4  per  cent. 

Mortgage  of  lands,  estate,  or  property,  real  or  personal,  heritable 
or  movable,  whatsoever,  where  the  same  shall  be  made  as  a 
security  for  the  payment  of  any  definite  and  certain  sum  o> 
money  lent  at  the  time,  or  previously  due  and  owing,  or  for¬ 
borne  to  be  paid,  being  payable;  also  any  conveyance  of  any 
lands,  estate,  or  property  whatsoever,  m  trust  to  be  sold  or 
otherwise  converted  into  money,  which  shall  be  intended  only 
as  a  security,  and  shall  be  redeemable  before  the  sale  or  other 
disposal  thereof,  either  by  express  stipulation  or  otherwise ;  or 
any  personal  bond  given  as  security  for  the  payment  of  any  defi¬ 
nite  or  certain  sum  of  money  exceeding  $100,  and  not  exceeding 

$500,  stamp  duty  [see  schedule  B,  page  95]  .. .... - 50  cents. 

Mortgage,  exceeding  $500,  and  not  exceeding  $1,000  .  U. 

Do.,  exceeding  $1,000,  and  not  exceeding  $2,500  .  W. 

Do.,  exceeding  $2,500,  and  not  exceeding  $0,000. .  So. 

Do.,  exceeding  $5,000,  and  not  exceeding  $10,000. . $10. 

Do.,  exceeding  $10,000,  and  not  exceeding  $20,000  ........  •  *15 

Do.  for  every  additional  $10,000,  or  fractional  part  thereof,  in 

Movements,  clock,  made  to  run  one  day,  each . •  ~ 

Do.,  do.,  made  to  run  over  one  day,  each . •  •  •  -iU  cenif- 

Mustard,  ground,  per  pound . . ' 

Mustard-seed  oil,  per  gallon . . . . cenis* 

Mutual  Insurance  Companies,  see  “  Insurance.  ^ 

Nails,  cut,  per  ton . • . ■  *  * ; . . 9 

Newspapers  not  to  be  regarded  as  a  manufacture. 

Do.,  for  all  advertisements  in,  on  gross  receipts  . . . 3  per  cent. 

Oils,  animal,  pure  or  adulterated,  if  not  otherwise  Provided  for, 

Om^iBuniinathig^refined ,  ^produced  by  the  distillation  of  coal 
asphaltum,  shale,  peat,  petroleum  or  rock  oil,  and  all  othei 
bituminiyis  substances  used  for  like  purposes,  per  gal. .  .10  cents. 


THE  NATIONAL  TAX  LAW. 


116 

Page 


67 


93 


69 


69 

63 

72 

60 

62 


72 


96 


96 

60 

60 

.45. 


63 

49 


49 


Oils,  lard,  pure  or  unadulterated,  if  not  otherwise  provided  for, 
per  gallon . 2  cents. 

Do.,  linseed  do.,  per  gallon . 2  cents. 

Do.,  mustard  seed,  do.,  per  gallon . 2  cents. 

Do.,  all  vegetable,  per  gallon . . . 2  cents 

Do.,  medicinal,  same  as  “  Medicines.” 

Do.,  refined,  produced  by  distillation  of  coal  exclusively,  per  gal- 

ton  • ; . 8  cents. 

Oleic  acid,  produced  in  the  manufacture  of  candles,  and  used  in 

the  manufacture  of  soap . Free. 

Order  for  the  payment  of  any  sum  of  money  exceeding  $20, 
drawn  upon  any  bank,  trust  company,  or  any  person  or  persons, 
companies,  or  corporations,  at  sight  or  on  demand,  stamp  duty 
[see  schedule  B,  page  94] . 2  cents. 

Do.,  otherwise  than  at  sight,  see  ‘‘Bill  of  Exchange”  (inland). 

Oxide  of  zinc,  per  100  pounds . 25  cents. 

Packet  containing  medicines,  etc.,  same  as  bottles  containing  the 
same,  see  “Bottles.” 

Paints,  dry  or  ground  in  oil,  or  in  paste  with  water,  not  otherwise 
provided  for . 5  per  cent. 

Painters’  colors,  do . 5  per  cent. 

Pamphlets  are  not  to  be  regarded  as  a  manufacture. 

Do.,  for  advertisements  in,  on  gross  receipts . 3  per  cent. 

Paper  of  all  descriptions . 3  per  cent. 

Do.,  manufactures  of,  not  otherwise  provided  for . 3  per  cent. 

Note. — See  page  63  for  what  are  not  considered  manufactures 

of  paper. 

Paraffine  oil . . . Exempt. 

Parasols  of  any  material . 5  per  cent. 

Passport,  on  each,  issued  from  the  office  of  the  Secretary  of 
State . $3. 

Do.,  on  each  issued  by  Ministers  or  Consuls  of  the  United 
States . . . $3. 

Passage  ticket,  by  any  vessel  from  a  port  in  the  United  States  to  a 
foreign  port,  of  less  than  $30,  stamp  duty . 50  cents. 

Do.,  exceeding  $30 . $1. 

Pasteboard,  made  of  junk,  straw,  or  other  material. . .  .3  per  cent. 

Patent  leather  (see  “Leather”),  per  square  foot . 5  mills. 

Pawnbrokers,  under  which  term  is  included  every  person  whose 
business  or  occupation  it  is  to  take  or  receive,  by  way  of  pledge, 
pawn,  or  exchange,  any  goods,  wares,  or  merchandise,  or  any 
kind  of  personal  property  whatever,  for  the  repayment  nr  secu¬ 
rity  of  money  lent  thereon,  for  license  [see  page  45] . $50. 

Pearl  barley  is  not  to  be  considered  a  manufacture. 

Peddlers,  under  which  term  is  included  every  person  who  sells,  or 
offers  to  sell,  at  retail,  goods,  wares,  or  other  commodities,' 
traveling  from  place  to  place,  in  the  street,  or  through  different 
parts  of  the  country,  when  traveling  with  more  than  two  horses, 
for  each  license  [see  page  49] . $20. 

Do.,  do.,  when  traveling  with  two  horses,  for  each  license  . .  .$15. 


ALPHABETICAL  SUMMARY. 


117 


Page 

49 

49 

49 

49 


96 


96 


Peddlers,  do.,  when  traveling  with  one  horse,  for  each  licence.  $10. 

Do.,  do>.  when  traveling  on  foot,  for  each  license . -  •  •  • 

Do.,  who  sell  newspapers,  Bibles,  or  religious  tracts  . . . .  .exempt. 
Do.  who  sell,  or  offer  to  sell,  dry  goods,  foreign  or  domestic,  by 
one  or  more  original  packages  or  pieces  at  one  time  to  the  same 

.  person,  for  each  license. .  ' 

Do.,  who  peddle  jewelry,  for  each  license . . . •  •  *Zo' 

Pepper,  ground,  and  all  imitations  of,  per  pound . 1  cent. 

Perfumery,  same  as  “  Medicines.” 

Petroleum,  refined,  per  gallon. . . . .  •  • 

Phial,  containing  medicines,  etc.,  same  as  Bottles,  which  see. 
Photographers,  under  which  term  is  included  every  person  who 
makes  for  sale  photographs,  ambrotypes,  or  pictures  on  glass, 
metal,  or  paper,  by  the  action  of  light,  for  each  license,  when 
the  receipts  do  not  exceed  $500  [see  page  50]  .........  •  •  ■■ 

Do.,  do.,  when  the  receipts  are  over  $500  and  under  $1,000,^ lor 

Do^dcht  when  the  receipts  are  over  $1,000,  for  license  ......  $25. 

Phvsieians,  under  which  term  is  included  every  person  (except 
apothecaries)  whose  business  it  is,  for  fee  or  reward,  to  prescribe 
medicine  or  perform  any  surgical  operation  for  the- cure  of  any 
bodilv  disease  or  ailing,  dentists  included,  for  each  license . . 

Pickles  . . . 5  per  cent 

Pig  iron  is  not  to  be  considered  a  manufacture. 

Pills,  same  as  “Medicines.”  [See  schedule  C,  page  97.] 

Pimento,  ground,  and  all  imitations  of,  per  pound. . . . 1  cent. 

Pins  solid  head  or  other,  in  boxes,  packets,  bundles,  or  other 

form . 5  per  cent. 

Plaster  is  not  to  be  considered  a  manufacture. 

Plate  of  gold,  kept  for  use,  per  oz.  Troy . 50  cents. 

of  silver,  do.,  per  oz.  Troy  . 3  cents. 


Do. 


Free. 


Do.,  silver,  as  above,  to  the  extent  of  forty  ounces. 

Plate  iron,  see  “  Iron.”  OQ  , 

Playing  cards,  see  “  Cards.”  [See  schedule  C,  page  98. J 

Policies  of  insurance,  see  “Insurance.”  .  ^ 

Porter,  per  barrel  of  31  gallons,  fractional  parts  m  proportion. .  $1. 

Pottery  ware,  if  not  otherwise  specified . •  • .  .3  per  cent. 

Pother  of  attorney  for  the  sale  or  transfer  of  any  stock,  bonds,  or 
serin  or  for  the  collection  of  any  dividend,  or  interest  thereon, 
stamp  duty . . . ••• . . . . ^  cents. 

Do.,  do.,  or  proxy  for  voting  at  any  election  for  officers  of  any  in¬ 
corporated  company  or  society,  except  charitable,  religious,  or 
literary  societies,  or  public  cemeteries,  stamp  duty . 10  cents. 

Do.,  do.,  to ‘sell  and  convey  real  estate,  or  to  rent  or  lease 
the  same,  or  to  perform  any  and  all  other  acts  not  specified, 

stamp  duty . •  •  . or  *  <  * 

Do.,  do.,  to  receive  or  collect  rent,  stamp  duty . zo  cents. 

Preparations,  medicinal,  same  as  “  Medicines.”  [See  page  9/.J 

Preparations,  of  which  coffee  forms  a  part,  or  which  are  prepared 
for  sale  as  a  substitute  for  coffee,  per  pound . 3  milla 


Fag 

60 

60 

60 

63 

72 

63 

96 

96 

96 

96 

96 

96 

96 

.74 

74 

85 

96 

63 

65 

65 

67 

67 

60 

60 

96 

94 

45 

45 

67 


THE  N  iTlONAL  TAX  LAW. 


Preserved  fish  . 6  per  cent 

Preserved  fruits .  ...  5  per  cent. 

Preserved  meats . 5  per  cent. 

Printed  books  are  not  regarded  as  a  manufacture. 

Do.,  on  all  advertisements  in,  on  gross  receipts  for . 3  per  cent. 

Printers’  ink  is  not  to  be  considered  a  manufacture. 

Probate  of  Will,  where  the  estate  and  effects  for  or  in  respeef  of 
which  such  probate  applied  for  shall  be  sworn  or  declared  not  to 

exceed  the  value  of  $2,500,  stamp  duty . 50  cents. 

Do.,  do.,  to  exceed  $2,500,  and  not  exceeding  $5.000 . SI. 

Do.,  do,,  to  exceed  $5,000,  and  not  exceeding  $20,000 . $2. 

Do.,  do.,  to  exceed  $20,000,  and  not  exceeding  $50,000  . $5. 

Do.,  do.,  to  exceed  $50,000,  and  not  exceeding  $100,000 . $10. 

Do.,  do.,  exceeding  $100,000,  and  not  exceeding  $150,000. . .  .$20. 
Do.,  do.,  for  every  additional  $50,000,  or  fractional  paid  there¬ 
of . $10. 

Profits,  annual,  see  “  Income,”  “  Dividend,”  etc. 

Property,  annual  income  from,  same  as  “  Income.” 

Property  left  by  legacy,  see  “  Legacies.” 

Protest  of  every  note,  bill  of  exchange,  acceptance,  check,  draft,  or 

any  marine  protest,  stamp  duty  [sbe  schedule  C] . 25  cents. 

Publications,  same  as  “Printed  Books.” 

Railroads — On  gross  receipts  from  carrying  passengers . .  3  per  cent. 
Do.,  the  motive  power  of  which  is  not  steam,  on  gross  receipts 

from  carrying  passengers . 1  \  per  cent. 

Railroads — On  bonds,  or  other  evidences  of  indebtedness,  upon 
which  interest  is  stipulated  to  be  paid,  on  the  amount  of  in¬ 
terest  [see  section  81] . 3  per  cent. 

Note. — This  sum  of  3  per  cent.  is.  to  be  withheld  by  the  railway 
company  from  the  parties  to  whom  it  is  due,  etc.  [See  section  81 
for  specifications.] 

Railroad  iron,  per  ton . $  1  50. 

Do.,  re-rolled,  per  ton . 75  cents. 

Receipt,  warehouse,  stamp  duty . 25  cents. 

Receipt  (other  than  charter  party)  for  any  goods,  merchandise,  or 
effects,  to  be  exported  from  a  port  or  place  in  the  United  States 

to  any  foreign  port  or  place,  stamp  duty . 10  cents 

Rectifiers,  under  which  term  is  included  every  person  who*recti- 
fies,  purifies,  or  refines  spirituous  liquors  or  wines  by  any  pro¬ 
cess,  or  mixes  distilled  spirits,  whisky,  brandy,  gin,  or  wine  with 
any  other  materials  for  sale  under  the  name  of  rum,  whisky, 
brandy,  gin,  wine,  or  any  other  name  or  names,  for  each  license 
to  rectify  any  quantity  of  spirituous  liquors  not  exceeding  500 

barrels,  containing  not  more  than  40  gallons  to  each . $25. 

Do.,  for  each  additional  500  barrels,  or  any  fraction  thereof. . .  $25 
Red  oil,  used  as  materia7  in  the  manufacture  of  soap. ...... .Free 


74 

45 

44 

57 

03 

74 

58 

63 

63 

64 

60 

68 

59 

59 

60 

64 

64 

61 

59 

63 

59 

59 

62 

62 

93 

61 

61 

61 

61 

61 

61 

62 

61 

61 

63 

61 

59 

60 

6U 


ALPHABETICAL  SUMMARY. 


119 


Bents,  annual  income  from,  see  “  Incomes,”  etc. 

Retail  dealers,  under  which  term  is  included  every  person  whose 
business  or  occupation  is  to  sell  or  offer  to  sell  groceries,  or  any 
goods,  wares,  or  merchandise  of  foreign  or  domestic  production, 
in  less  quantities  than  a  whole  original  piece  or  package  at  one 
time  to  the  same  person  (not  including  wines,  spirituous,  or  oalt 
liquors,  but  not  excluding  drugs,  medicines,  cigars,  snuff,  or 

tobacco),  for  each  license  [see  page  45] . $10. 

Retail  dealers  in  liquors,  under  which  term  is  included  every  per¬ 
son  who  shall  sell  or  offer  for  sale  distilled  spirits,  fermented 
liquors,  and  wines  of  every  description,  in  less  quantities  than 
three  gallons  at  one  time,  to  the  same  purchaser  (this  does  not 
authorize  any  spirits,  liquors,  wines,  or  malt  liquors  to  be  drunk 

on  the  premises),  for  each  license  [see  page  44] . $20. 

Rock  oil,  refined,  see  “Oils.” 

Roman  cement  is  not  to  be  regarded  as  a  manufacture. 

Salaries,  annual  income  from,  see  “  Income.” 

Saleratus,  per  pound . 5  mills. 

Sales,  auction,  of  goods,  etc.,  on  gross  sales _ 1-10  of  1  per  cent. 

Do. ,  of  stocks,  etc . . .  1-10  of  1  per  cent. 

Sales  made  by  public  officers,  etc . Exempt. 

Saltrper  100  pounds . 4  cents. 

Savings  institutions,  on  all  dividends . 3  per  cent. 

Screws,  called  wood  screws,  per  pound . 1J  cents. 

Segars,  see  “Cigars.” 

Shell-fisli,  in  cans  or  air-tight  packages . 5  per  cent. 

Sheep,  slaughtered  for  sale,  per  head . 5  cents. 

Do.,  slaughtered  by  any  person  for  his  own  consumption . Free. 

Sheep-skins,  tanned,  curried,  manufactured,  or  finished. 4  per  cent. 
Sheet-iron,  see  “  Iron.” 

Shingles  are  not  to  be  considered  as  a  manufacture. 

Silk  parasols . 5  per  cent. 

Silk  umbrellas . 5  per  cent. 

Silk,  manufactures  of,  not  otherwise  specified . 3  per  cent. 

Silver,  manufactures  of,  when  not  otherwise  specified  . .  3  per  cent. 
Silver  spoons,  kept  for  use,  to  an  amount  not  exeeding  40  oz. .  .Free. 

Skins,  calf,  tanned,  each  [see  page  61] . 6  cents. 

Do. ,  American  patent . 5  per  cent. 

Do.,  goat,  curried,  manufactured,  or  finished . 4  per  cent. 

Do.,  kid,  do . 4  per  cent. 

Do.,  morocco,  do . 4  per  cent. 

Do.,  sheep,  curiied,  manufactured,  or  finished . 4  per  cent. 

Do.,  deer,  dressed  and  smoked,  per  pound . 2  cents. 

Do.,  hog,  tanned  and  dressed . 4  per  cent. 

Do. ,  horse,  do . 4  per  cent 

Slate  is  not  to  be  considered  a  manufacture. 

Slaughtered  meat,  see  “Cattle,”  “Hogs,”  ‘Sheep,”  etc. 

Snuff,  per  pound  [see  page  59] . . 20  cents. 

Soap,  castile,  valued  not  above  3J  cts.  per  pound,  per  lb. .  .1  mill, 
i  Do.,  castile,  valued  above  cents  per  pound,  per  pound.  .5  mills. 


120 

Pag* 

60 

60 

60 

60 

60 

60 

60 

60 

60 

60 

60 

60 

60 

49 

68 

60 

60 

30 

97 

63 

68 

68 

68 

58 

68 

63 

46 

62 

60 

60 

60 

45 

74 

44 

61 

60 

58 

68 

68 


THE  NATIONAL  TAX  LAW. 


Soap,  cream,  per  pound .  . 2  cent®. 

Do.,  erasive,  valued  not  above  3J  cents  per  pound,  per  lb.  .1  mill. 
Do.,  erasive,  valued  above  3J  cents  per  pound,  per  pound.  .5  mills. 

Do.,  fancy,  per  pound . 2  cents. 

Do.,  honey,  per  pound .  2  cents. 

Do.,  palm-oil,  valued  not  above  3 Jets,  per  lb.,  per  pound.  ..1  mill. 
Do.,  palm  oil,  valued  above  3J  cts.  per  pound,  per  pound.  .5  mills. 

Do.,  scented,  per  pound . 2  cents. 

Do.,  shaving,  per  pound . 2  cents. 

Do. ,  toilet  of  all  descriptions,  per  pound . 2  cents. 

Do.,  transparent,  per  pound . 2  cents. 

Do.,  of  all  other  descriptions,  white  or  colored,  except  soft  soap, 
and  soap  otherwise  provided  for,  valued  not  above  3J  cents  pei 

pound,  per  pound . 1  mill. 

Do.,  do.,  valued  above  3J  cents  per  pound,  per  pound _ 5  mills. 

Soapmakers,  under  which  is  included  every  person  whose  business 

is  to  make  or  manufacture  soap,  for  each  license . $10. 

Soda,  bicarbonate  of,  per  pound . 5  mills. 

Sole  leather,  see  “  Leather.’ * 

Spikes,  per  ton . $2. 

Spirits,  distilled,  per  gallon . 20  cents 

Spirits,  medicinal,  same  as  4 4  Medicines.’ ' 

Split  peas  are  not  to  be  considered  a  manufacture. 

Starch,  made  of  com,  per  pound . 1J  mills 

Do.,  made  of  potatoes,  per  pound . 1  mill 

Do.,  made  of  rice,  per  pound . 4  mills 

Do.,  made  of  wheat,  per  pound . 2J  mills 

Do.,  made  of  any  other  material,  per  pound . 4  mills 

Staves  are  not  to  be  considered  a  manufacture. 

Steamboats,  except  ferry-boats,  on  gross  receipts . 3  per  cent 

Steamers  or  vessels  upon  waters  of  the  United  States,  on  board  ol 
which  passengers  or  travelers  are  provided  with  food  or  lodging 

(see  “Hotels/’  page  46),  for  license . $25 

Steel,  manufactures  of,  when  not  otherwise  specified. .  .3  per  cent 
Steel,  in  ingots,  bars,  sheets,  or  wire,  not  less  than  one  quarter  of 
an  inch  in  thickness,  valued  at  7  cents  per  lb.  or  less,  per  ton . .  $4 
Do.,  do.,  valued  above  7  cents  and  not  above  11  cents  per  pound 

per  ton . $8 

Do.,  do.,  valued  above  ll  cents  per  pound,  per  ton . $10 

Stills,  see  “ Rectifiers.”  [Also  see  page  45.  Also  see  regulationL- 
for,  restrictions  upon,  etc.,  pages  28-44.] 

Stocks,  see  “Incomes.” 

Stock  companies,  see  “  Bankers,”  “  Insurance  companies,”  etc. 
Stones,  precious,  see  4 ‘Diamonds,”  ‘‘Emeralds,”  etc. 

Stoves,  per  ton  of  2,000  pounds . $1  50. 

Sugar,  brown,  Muscovado,  or  clarified,  produced  directly  from  th& 
sugar  cane,  and  not  from  sorghum  and  imphee  cane,  per 

pound  [see  page  58] . . 1  cent. 

Do.,  granulated,  per  pound . 2  mills 

Do.,  loaf,  per  pound . 2  mill® 


58 

58 

59 

50 

49 

57 

46 

95 

48 

61 

96 

96 

68 

62 

47 

58 

58 

58 

58 

58 

58 

58 

58 

58 

58 

74 

59 

63 

61 

61 


ALPHABETICAL  SUMMARY. 


121 


Sugar  >  lump,  per  pound . 2  mills* 

Do.,  pulverized,  per  pound .  2  millst 

Do. ,  refined,  per  pound . 2  mills. 

Do.,  refined,  or  made  from  molasses,  syrup  cf  molasses,  melado, 
or  concentrated  melado,  per  pound . ' . 2  mills. 

Sugar-candy,  made  wholly  or  in  part  of  sugar,  per  pound . .  1  cent. 

Sulphate  of  barytes,  per  100  pounds . 10  cents 

Surgeons,  for  each  license . $10. 

Tallow-chandlers,  under  which  term  is  included  every  person  whose 
business  it  is  to  make  or  manufacture  candles,  for  each 
license . $10. 

Tar,  coal,  produced  in  the  manufacture  of  gas . Exempt. 

Taverns,  same  as  “  Hotels.” 

Telegraphic  dispatches,  see  “Dispatch.” 

Theaters,  under  which  term  is  included  every  place  or  edifice 
erected  for  the  purpose  of  dramatic  or  operatic  representations, 
plays,  or  performances,  and  not  including  halls  rented  or  used 
occasionally  for  concerts  or  theatrical  representations,  for  each 


license . . . $100. 

Thread,  see  “  Cloth  ;”  [see  also  page  61.] 

Ticket,  passage,  by  any  vessel  from  any  port  in  the  United  States 

tor  a  foreign  port,  of  less  than  $30,  stamp  duty . 50  cents. 

Do.,  exceeding  $30 . $1. 

Timber  is  not  to  be  considered  a  manufacture. 

Tin,  manufactures  of,  when  not  otherwise  specified _ 3  per  cent. 


Tobacconists,  under  which  term  is  included  every  person  who  shall 
offer  for  sale,  at  retail,  cigars,  snuff,  or  tobacco,  in  any  form 
(wholesale  and  retail  dealers,  keepers  of  hotels,  inns,  and  tav¬ 
erns,  having  taken  out  a  license,  are  not  required  to  take  out  a 
license  as  tobacconists),  for  each  license  [see  section  65] ...  .$10. 

Tobacco,  cavendish,  valued  at  more  than  30  cents  per  lb - 15  cts. 

Do.,  do.,  valued  at  any  sum  not  exceeding  30  cents  per  lb.  .10  cts. 

Do.,  fine  cut,  valued  at  more  than  30  cents  per  pound . 15  cts. 

Do.,  do.,  valued  at  any  sum  not  exceeding  30  cents  per  lb.  .10  cts. 

Do.,  manufactured,  of  all  kinds  (not  including  snuff,  cigars,  or 
smoking  tobacco,  prepared  with  all  the  stems  in,  or  made  exclu¬ 
sively  of  stems),  valued  at  over  30  cents  per  pound . 15  cts. 

Do.,  do.,  valued  at  a  sum  not  exceeding  30 cts.  per  pound...  10  cts. 

Do.,  smoking  tobacco,  prepared  with  stems  in,  per  pound  . .  .5  cts. 

Do.,  do.,  made  exclusively  of  stems,  per  pound . 2  cents. 

Do.,  plug,  same  as  “Tobacco,  cavendish.” 

Do.,  twist,  same  as  “Tobacco,  cavendish.” 

Trust  companies,  on  dividends,  etc . 3  per  cent. 

Umbrellas,  made  of  cotton  or  any  other  material . 5  per  cent. 

Umbrella  stretchers  are  not  to  be  considered  a  manufacture. 

Varnish,  made  wholly  or  in  part  of  gum  copal,  or  of  other  gums 
or  substances . . 5  per  cent. 

Do.,  made  of  other  gums  or  substances . .5  per  cent. 


67 

95 

95 

95 

96 

57 

80 

59 

45 

44 

62 

61 

95 

62 

59 

62 

62 

96 

61 

93 

93 

93 

62 

69 


THE  NATIONAL  TAX  LAW. 


Vegetable  oils,  per  gallon . . 2  cants. 

Warehouse  entry,  at  custom-houses,  not  exceeding  $100  in  value, 
stamp  duty . . 25  cents. 

Warehouse  entry,  do.,  exceeding  $100  and  not  exceeding 
$500 . : . 60  cents. 

Do.,  do.,  exceeding  $500  in  value . $1. 

Warehouse  receipts,  stamp  duty . 25  cents. 

Whale  oil . Exempt. 

Whisky,  per  gallon  (see  “Spirits”) . 20  cents. 

White  lead,  see  “  Lead.” 

Wholesale  dealers,  under  which  term  is  included  every  person 
whose  business  or  occupation  is  to  sell,  or  offer  to  sell,  groceries, 
or  any  goods,  wares,  or  merchandise,  of  foreign  or  domestic  pro¬ 
duction,  by  more  than  one  original  package  or  piece  at  one 
time,  to  the  same  purchaser,  not  including  wines,  spirituous  or 
malt  liquors,  for  each  license  [see  page  44] . $50. 

Wholesale  dealers  in  liquors  of  every  description,  including  dis¬ 
tilled  spirits,  fermented  liquors,  and  wines  of  all  kinds  (persons 
other  than  distillers,  who  sell  or  offer  for  sale  any  such  liquors 
in  quantities  of  more  than  three  gallons  at  one  time  to  the  same 


purchaser  are  included),  for  each  license . $100. 

Willow,  manufactures  of,  not  otherwise  provided  for. .  .3* per  cent. 

Wine  made  of  grapes,  per  gallon . 5  cents 

Withdrawal  entry,  at  custom-house,  stamp  duty . 50  cents. 

Wood,  manufactures  of,  if  not  otherwise  provided  for.  .3  per  cent. 

Wood  screws,  per  pound . 1J  per  cent. 

Wool,  manufactures  of,  not  otherwise  specified . 3  per  cent. 

Worsted,  manufactures  of,  not  otherwise  specified . 3  per  cent. 

Writ,  stamp  duty . 50  cents. 

Yarn,  see  “  Cloth.”  [See  also  page  61.] 

Yachts,  whether  by  sail  or  steam,  under  the  value  of  $600. . . .  $5. 

Do.,  do.,  over  $600,  and  not  exceeding  $1,000 . $10. 

Do.,  do.,  for  each  additional  $1,000  in  value . $10. 

Zinc,  manufactures  of,  not  otherwise  specified . 3  per  cent 

Do.,  oxide  of,  per  100  pounds . .26  cental 


DECISIONS,  INTERPRETATIONS,  ORDERS,  ETC.  123 

DECISIONS,  INTERPRETATIONS,  ORDERS  AND  IN¬ 
STRUCTIONS  OF  THE  COMMISSIONER  OF  INTER¬ 
NAL  REVENUE. 

In  order  to  a  perfect  understanding  of  the  “  Excise  and 
Internal  Revenue  Law,”  it  will  be  necessary  for  tax-payers, 
and  persons  interested,  to  be  informed  upon  the  decisions  and 
special  constructions  of  the  law  made  by  the  Commissioner- 
General.  Also,  to  have  access  to  the  instructions  and  orders 
issued  by  the  Internal  Revenue  Department  to  collectors,  pre¬ 
scribing  their  course  of  procedure  in  all  cases  not  definitively 
indicated  by  the  words  of  the  Law  itself.  Desiring  to  render 
this  edition  of  the  National  Tax  and  Excise  Law  a  perfect 
and  reliable  source  of  information  for  the  tax-payer  and  for 
the  agents  of  collection,  we  here  give  such  of  the  mandates 
and  orders  of  the  Commissioner  as  have  value  or  interest.- 

IMPORTANT  ORDERS. 

MECHANICS  AND  MANUFACTURERS. 

All  mechanics,  except  those  who  merely  do  repairs,  must  be 
registered  as  manufacturers,  and  must  take  out  a  license  as 
such,  if  their  annual  sales  amount  to  $1,000. 

But  mechanics  and  other  manufacturers  who  sell  their  o  wn 
manufactures  at  the  place  where  they  are  produced,  are  not 
required  to  take  out  an  additional  license  as  traders.  This  does 
not  include  rectifiers,  who  must  pay  both  licenses. 

If  manufacturers  have  an  office,  depot,  store-room,  or  agency, 
at  a  place  different  from  the  place  where  the  goods  are  made, 
or  if  they  sell  the  manufactures  of  others,  in  addition  to  their 
own,  they  must  pay  a  trader’s  as  well  as  a  manufacturer’s  license. 
Thus,  a  tobacconist,  who  both  makes  cigars  and  keeps  for  sale 
goods  in  his  line,  which  he  has  purchased,  must  take  out  both 
licenses.  So  must  a  druggist,  who  also  makes  patent  articles,  or 
medicines,  etc.,  for  which  he  has  a  private  formula  or  receipt. 

Shipbuilding  is  not  a  manufacture,  nor  liable  to  taxation  as 
such ;  most  of  the  materials  being  the  result  of  previous  pro¬ 
cesses,  are  assessed  as  manufactures. 

A  baker  is  not  a  manufacturer,  but  he  requires  -a  peddler’s 
license  to  enable  him  to  vend  liis  bread  from  house  to  house,  or 
store  to  store. 

LIQUOR  DEALERS,  SALOONS,  ETC. 

Persons  keeping  bar-rooms  or  saloons  for  the  sale  of  liquors 
must  take  out  a  liquor  license.  If  they  also  furnish  food,  they 
must,  in  addition,  take  out  an  eating-house  license;  and  the 
sale  of  cigars,  etc.,  requires  a  tobacconist’s  or  retail  dealer’s 
license  besides.  Billiard  tables  require  a  special  license,  and 
bagatelle  tables  are  reckoned  as  billiards. 


124 


THE  NATIONAL  TAX  LAW. 


In  reference  to  public  houses  and  liquor  dealers  exclusively, 
it  is  defined  that  in  a  tavern  or  public  house  where  liquor  is 
sold,  license  must  be  taken  out  for  each  business,  the  license 
for  the  tavern  to  be  according  to  the  rental,  and  the  license  for 
liquor  in  all  cases  of  retail  to  be  twenty  dollars.  By  retail  is 
understood  any  quantity  under  three  gallons.  To  sell  above 
that  quantity  is  wholesale,  and  the  license  is  one  hundred  dol¬ 
lars.  Restaurants  which  furnish  bedding,  and  which  keep 
.liquors,  are  required  to  obtain  three  licenses — first  a  tavern 
license,  secondly  a  license  for  the  liquor  bar,  of  twenty  dollars, 
and  thirdly,  a  license  for  the  eating  bar,  costing  ten  dollars, 
when  the  receipts  amount  to  or  exceed  $1,000  per  year.  Eating 
houses  are  permitted  to  keep  confectionery  without  an  addi¬ 
tional  license. 

A  druggist  having  a  wholesale  liquor  dealer’s  license,  does 
not  acquire  thereby  a  right  to  retail  liquor.  [See  Article  6,  Sec¬ 
tion  64.]  There  is  a  special  provision  for  apothecaries,  in  Sec¬ 
tion  66,  allowing  them  to  use  liquors  in  their  preparations. 

All  dealers  in  liquor  by  retail  are  required  to  pay  a  license 
of  twenty  dollars  per  year.  The  penalty  for  refusal  or  failure 
to  take  out  license  is  a  fine  of  three  times  the  amount  of  duty 
or  tax  imposed  by  the  law,  one  half  of  which  goes  to  the 
informer.  These  taxes  are,  of  course,  in  addition  to  the  State 
and  city  licenses  now  imposed,  and  the  accumulation  of 
expenses  will  materially  affect  the  smaller  dealers  who  abound 
in  every  part  of  the  city.  The  prosecution  of  delinquents  is 
made  imperative  on  the  collectors,  who  hold  the  names-  and 
residences  of  all  dealers,  so  that  escape  from  the  penalty  is  next 
to  impossible. 

COMMISSION  MERCHANTS. 

Commission  merchants,  who  are  also  ship  or  commission 
brokers,  are  required  to  take  out  two  licenses. 

GROCERS. 

Grocers  selling  flour  by  the  barrel,  or  salt  by  the  sack,  or 
any  other  article  in  the  original  package,  are  reckoned  as  whole¬ 
sale  dealers. 

TAILORS. 

Tailors  must  pay  the  three  per  cent,  ad  valorem  on  their  goods, 
notwithstanding  any  duty  that  may  have  been  paid  on  cloth 
used  by  them. 

wno  ARE  WHOLESALE  DEALERS? 

The  Commissioner  has  decided  that  a  person  whose  occupa¬ 
tion  is  that  of  a  retail  dealer,  may,  under  his  license,  sell  by  the 
piece  or  original  package  to  a  customer ;  but  if  he  sells  by  the 
piece  or  original  package  to  those#who  sell  again,  he  is  liable 
as  a  wholesale  dealer. 

PHYSICIANS,  DENTISTS,  ETC. 

But  one  license  is  required  for  a  person  who  practices  med' 
cine,  surgery  and  dentistry. 


STAMPS. 


125 


STAMPS. 

Stamps  must  be  attached  to  the  papers  requ  iring  them  at  the 
time  of  their  execution,  and  must  be  obliterated  by  the  person 
writing  his  initials  upon  them.  Telegraphic  dispatches  must 
be  stamped  and  effaced  when  delivered  to  be  transmitted.  But 
railroad  and  telegraph  companies  are  not  required  to  stamp 
their  own  dispatches  over  their  own  lines. 

Notes  and  bills  of  exchange,  drawn  for  a  certain  sum,  with 
interest,  will  be  stamped  according  to  the  principal  sum. 
Foreign  currency  will  be  estimated  at  the  real  par  of  exchange ; 
the  pound  sterling,  for  instance,  at  the  rate  fixed  for ‘sovereigns, 
not  at  the  nominal  rate  of  $4.43  3-4,  nor  at  the  market  rate  of 
exchange,  which  is  now  something  above  the  real  par. 

On  and  after  October  1st,  the  following  instruments  must  be 
stamped:  All  agreements,  appraisements,  checks,  sight  drafts, 
promissory  notes,  inland  and  foreign  bills  of  exchange,  bills  of 
lading  to  foreign  ports,  packages,  etc.,  p<  r  express,  bonds,  cer¬ 
tificates  of  stock,  or  profit,  of  deposit  in  b  inks,  of  damages,  and 
all  other  certificates,  charter  parties,  brokers’  memorandums, 
conveyances,  mortgages,  leases,  telegraph  dispatches,  custom 
house  entries  and  manifests,  policies  of  insurance — life,  marine 
and  fire,  and  renewals  of  same — passage  tickets  to  foreign 
ports,  powers  of  attorney,  proxies,  probate  of  wills,  protests, 
warehouse  receipts,  and  writs  or  other  original  process  for  com¬ 
mencing  suit.  Also,  patent  medicines,  perfumeries  and  playing 
cards. 

Commissioner  Boutwell,  in  answer  to  inquiries  in  regard  to 
the  time  when  the  use  of  the  stamp  must  commence,  says: 

“  Under  the  present  circumstances,  the  stamp  is  not  absolutely 
necessary  until  the  1st  of  January,  1813.  All  instruments, 
therefore,  made  previous  to  that  date,  tv  ill  be  valid  without 
stamp.  No  prosecutions  will  be  allowed  till  stamps  are  issued, 
as  no  one  but  collectors  can  inform  against  parties  who  neglect 
to  use  stamps. 

The  orders  for  stamps ,  and  the  commissions  allowed,  are  thus 
defined  by  the  Commissioner : 

Office  Internal  Revenue,  Sept.  17,  1882. 

Revenue  stamps  may  be  ordered  from  this  office  in  quantities 
to  suit  the  purchasers.  Orders  should  cover  remittances  of 
Treasury  Notes,  or  an  original  certificate  of  a  United  States 
Assistant  Treasurer,  or  designated  depositary,  of  a  deposit 
made  for  the  purchase  of  stamps. 

The  following  commission,  payable  in  stamps,  will  be  allowed : 

On  purchases  of  $50  or  more,  2  per  centum. 

On  purchases  of  $100  or  more,  3  per  centum. 

On  purchases  of  $500  or  more,  4  per  centum. 

On  purchases  of  $1,000  or  more,  5  per  centum. 

In  sending  orders  for  stamps,  it  should  be  remembered  that 


126 


THE  NATIONAL  TAX  LAW. 


every  stamp  expresses  upon  its  face  its  kind  as  well  as  its  de¬ 
nomination,  and  that  each  stamp  must  be  used  for  the  purpose 
thus  specified,  and  for  no  other.  For  instance — check  stamps 
must  be  used  for  checks  alone;  contract  stamps  only  on 
contracts,  etc.,  etc.  Every  correspondent  is  requested  to  give 
the  State,  as  well  as  town  and  county,  of  his  residence. 

If  not  otherwise  instructed  the  stamps  will  be  transmitted  by 
mail.  GEO.  S.  BOUT  WELL,  Commissioner. 


BANKERS  AND  THEIR  BUSINESS. 

To  regulate  and  simplify  the  transactions  between  -banks 
and  their  customers,  the  Committee  of  the  New  York  Clearing 
House  publish  the  following  tables  and  specifications  as  the 
result  of  their  interview  with  the  Commissioner  of  Internal 
Revenue  : 

First — Agreements  or  contracts,  other  than  those  hereinaftei 
named,  for  each  sheet  or  piece  of  paper  upon  which  the  same 

shall  be  written,  five  cents . 05 

Second— Checks,  drafts  or  orders,  for  the  payment  of  money, 
payable  at  sight  or  on  demand,  for  any  sum  exceeding  $20,  each 

two  cents  . 02 

Third — Inland  bills  of  exchange,  drafts,  checks,  or  orders 
drawn  upon  places  other  than  the  place  of  issue,  if  payable  at 
sight,  or  on  demand,  are  Subject  to  the  same  rate  of  tax,  viz., 

two  cents . , . 02 

Fourth — Inland  bills  of  exchange,  drafts,  or  order  for  the  pay¬ 
ment  of  money  otherwise  than  at  sight  or  on  demand,  and  all 
promissory  notes  on  demand  or  on  time  (excepting  circulating 


bank  notes) : 

Exceeding  $20  and  not  exceeding  $100 . 05 

Exceeding  $100  and  not  exceeding  $200  .  10 

Exceeding  $200  and  not  exceeding  $350  . 15 

Exceeding  $350  and  not  exceeding  $500  . v.  20 

Exceeding  $500  and  not  exceeding  $750  .  30 

Exceeding  $750  and  not  exceeding  $1,000  . 40 

Exceeding  $1,000  and  not  exceeding  $1,500  .  00 

Exceeding  $1,500  and  not  exceeding  $2,500  .  1  00 

Exceeding  $2,500  and  not  exceeding  $5,000  .  .  .  .  .  ^  .  .1.50 
And  for  every  additional  $2,500,  or  part  of  $2,500,  one 
dollar . . . L00 


Fifth — Foreign  bills  of  exchange,  drawn  out  of  but  payable 
in  the  United  States,  and  all  such  bills,  drawn  in  but  payable 
out  of  the  United  States  “  when  drawn  singly  or  otherwise  than 
in  a  set  of  three  or  more,”  and  all  letters  of  credit,  pay  the  same 
rates  of  duty  as  in  the  preceding  schedule. 


BANKERS  AND  THEIR  BUSINESS. 


137 


Sixth — Bills  of  exchange,  drawn  in  bnt  payable  out  of  the 
United  States,  “  if  drawn  hi  a  set  of  three  or  more,”  for  every 
bill  of  each  set,  not  exceeding  $150,  or  its  equivalent,  three 

cents . . . 03 

Exceeding  $150,  and  not  exceeding  $250  .  05 

Exceeding  $250,  and  not  exceeding  $500  .  10 

Exceeding  $500,  and  not  exceeding  $1,000  .  15 

Exceeding  $1,000  and  not  exceeding  $1,500  . :  .  .  20 

Exceeding  $1,500  and  not  exceeding  $2,250  .  30 

Exceeding  $2,250,  and  not  exceeding  $3,500  .  50 

Exceeding  $3,500,  and  not  exceeding  $5,000  .  70 

Exceeding  $5,000,  and  not  exceeding  $7,500  .  1.00 

And  for  every  additional  $2,500,  or  part  thereof, . 30 

Seventh — Bonds  of  indemnity,  fifty  cents . 50 

Eighth— Certificates  of  stock  in  any  incorporated  company, 

each  twenty-five  cents . 25 

Ninth — Certificates  of  deposit  of  bank,  trust  company,  banker, 
or  person  acting  as  such,  not  exceeding  $100,  two  cents  .  .  02 

Exceeding  $100,  five  cents . 05 

Tenth — Powers  of  Attorney — 

For  sale  or  transfer  of  stocks  or  bonds,  or  for  the  collection 

of  dividends  or  interest,  twenty-five  cents . 25 

Or  proxy  for  voting  at  an  election,  ten  cents . 10 

For  collecting  or  receiving  rents . 25 

General  Powers— For  all  purposes  other  than  those  above 

specified . $1.00 

Note— General  powers  will  not  be  valid  for  the  specific  objects 
above  named,  without  the  addition  of  the  stamp  required 
therefor. 

Eleventh — Protests,  each  twenty-five  cents . 25 

Twelfth — Tax  on  all  dividends,  and  on  all  sums  added  to  sur¬ 
plus  or  contingent  funds . . 3  p.  c. 

Thirteenth — Stamps  issued  for  specific  instruments  can  not  be 
used  for  any  other  (see  sec.  96). 

Fourteenth — The  person  using  or  affixing  a  stamp,  must  write 
thereupon  the  initials  of  his  name,  and  the  date  when  used 
(sec.  99). 

The  penalty  for  making,  signing,  or  issuing  any  instrument, 
document,  or  paper  of  any  kind,  without  the  same  having 
thereon  a  stamp  to  denote  the  duty,  is  fifty  dollars,  and  such 
paper  will  be  invalid  and  of  no  effect  (sec.  95). 

The  certification  of  checks,  already  duly  stamped,  will  require 
no  additional  stamp  for  such  certification. 

The  stamp  tax  upon  protests  should  be  added  to  the  expenses 
thereof. 

All  dividends  or  coupons,  payable  prior  to  or  on  September 
1,  1862,  although  paid  after  that  day,  are  exempt  from  the  oper¬ 
ations  of  the  law. 

Checks  dated,  or  payable  ahead,  are  subject  to  taxation  as 
promissory  notes. 


128 


THE  NATIONAL  TAX  LAW. 


Stamps  are  not  required  upon  documents  made  prior  to 
October  1, 1862,  except  ing  upon  foreign  bills  of  exchange,  which 
must  be  stamped  on  acceptance. 

The  committee  recommend,  as  a  simple  and  convenient 
method,  that  the  three  per  cent,  tax  required  upon  dividends 
and  surplus  profits  be  deducted  by  banks  in  gross  from  their  net 
earnings  before  the  declaration  of  dividends.  Dividends  then 
declared  would  be  free  from  tax.  The  three  per  cent,  thus  with¬ 
held  must  be  paid  to  the  United  States  within  thirty  days  from 
the  date  on  which  such  dividends  are  payable,  under  penalty 
of  five  hundred  dollars  for  default  (sec.  82). 

Stamps  must  be  affixed  to  all  documents  by  the  party  issuing 
the  same,  before  presentation  at  bank ;  and  ail  documents  issued 
by  a  bank  must  be  stamped  by  it  before  delivery,  as  required 
by  resolution  unanimously  passed  at  a  meeting  of  bank  officers, 
September  15. 

Stamps,  in  amounts  of  $50  and  over,  can  be  obtained  of  the 
Commissioner  of  Internal  Revenue,  as  per  schedule  hereunto 
annexed,  for  which  a  commission  of  not  exceeding  five  per  cent, 
in  stamps,  will  be  allowed. 

All  checks  of  a  bank  upon  itself,  for  payment  of  dividends  or 
otherwise,  and  all  written  papers  for  facilitating  the  internal 
business  of  banks,  are  exempt  from  tax. 

Orders  to  pay  dividends  are  not  powers  of  attorney ;  but,  like 
drafts  at  sight,  are  subject  to  the  stamp  of  two  cents. 

Rills  of  exchange,  drawn  in  duplicate,  must  both  be  stamped. 

Stamps  may  be  canceled  by  an  instrument  made  for  the  pur¬ 
pose  of  impressing  the  initials  of  the  bank  or  person  thereon,  to 
which  the  date  must  be  added. 

The  omission  tc  cancel  the  stamps  on  checks  does  not  inval¬ 
idate  the  checks,  but  subjects  the  maker  to  a  fine  of  fifty  dollars. 


GOODS  MANUFACTURED  BEFORE  SEPT.  1st,  1862,  NOT 
TO  BE  TAXED. 

The  following  opinion  of  the  Solicitor  of  the  Treasury, 
addressed  to  the  Secretary  of  that  Department,  is  important  as 
covering  the  question  of  the  tax  on  goods  and  wares  manufac¬ 
tured  prior  to  September  1st,  1862 : 

Treasury  Department,  ) 
Solicitor’s  Office,  Oct.  1,  1862.  } 

Sir:  The  opinion  expressed  by  me  upon  the  practical  ques¬ 
tions  submitted  by  the  Commissioner  of  Internal  Revenue,  in 
his  letter  dated  Aug.  8,  1862,  resulted  from  the  assumption  that 
Congress  intended  to  subject  to  duty  articles  removed  from  the 
place  of  manufacture  for  consumption,  or  for  delivery  to  others 


TAX  ON  MANUFACTURED  GOODS.  129 

than  agents  of  the  manufacturer  or  producer  within  the  United 
States  or  Territories  thereof,  after  the  1st  of  September,  irre¬ 
spective  of  the  time  when  the  articles  were  produced  ;  that,  as 
to  such  articles,  the  circumstance  most  prominent  in  the  con¬ 
sideration  of  the  Legislature  was  the  removal  for  consumption 
or  delivery ;  and  that,  therefore,  the  purpose  was  to  tax  all 
articles  remaining  within  the  ownership  of  the  producer,  and 
substantially  in  the  condition  in  which  they  were  when  pro- 
luced. 

This  view,  of  course,  rendered  it  necessary  to  hold  that  by 
removal  from  the  place  of  manufacture  something  was  intended 
which  should  work  a  substantial  change  in  the  condition  of  the 
articles  removed.  I  am  of  opinion  that  the  view  thus  taken  is 
the  one  most  consistent  with  the  terms  and  arrangement  of  the 
various  provisions  contained  in  the  75th  section  of  the  act ;  but 
I  am  assured  by  members  of  Congress  of  high  intelligence,  who, 
from  the  part  they  took  in  the  legislation  in  question,  must  be 
thoroughly  informed  upon  the  subject,  that  such  was  not  the 
actual  intention  of  the  Legislature ;  and  the  published  debates,  to 
which  I  have  been  referred,  and  which  I  have  examined,  fully 
confirm  their  statements. 

I  am  now  entirely  satisfied  that  the  general  purpose  of  Con¬ 
gress  was  to  tax  only  articles  produced  after  the  ls£  of  September  ; 
and  that  the  special  object  of  the  last  clause  of  the  seventy-fifth 
section  of  the  excise  law,  was  to  provide  a  means  of  readily  dis¬ 
tinguishing  between  articles  produced  before  and  those  produced 
after  that  date ;  and  that,  to  avoid  all  dispute  as  to  the  date  of 
production,  it  was  provided,  in  effect,  that  articles  which  should 
be  permitted  to  remain  in  the  place  of  manufacture  on  that  day 
although  actually  manufactured  afterward ;  thus  placing  it 
within  the  option  of  the  producer  to  have  articles  actually  pro¬ 
duced  before  the  1st  September  subjected  to  the  tax  as  exempted 
therefrom,  and  rendering  it  impracticable  for  him  to  pass  off 
articles  produced  after  that  date  as  having  been  produced  before 
Such  having  been  the  intention  of  Congress,  it  would  seem  ta 
be  but  proper,  in  the  application  of  the  law,  to  give  effect  to 
that  intention,  if  this  be  practicable  without  undue  violence  to 
the  language  employed  in  the  act.  I  consider  it  to  be  entirely 
practicable.  Indeed,  the  construction  thus  required  is,  as  to  a 
part  of  the  language  of  the  act,  more  literal  than  that  which  I 
was,  at  first,  led  to  apply. 

I  refer  to  the  last  clause  of  the  seventy-fifth  section.  All  that 
is  necessary  for  the  purpose  stated,  is  to  apply  a  strict  construc¬ 
tion  to  the  term  ‘‘place  of  manufacture;”  and  to  hold  that  any 
removal  therefrom  before  the  day  mentioned  will  exempt  the 
articles  removed,  from  the  tax.  An  absolutely  literal  construc¬ 
tion,  however,  is  still  not  admissible,  since  the  ordinary  store¬ 
rooms  connected  with  the  manufactory  must  be  included  as 
part  of  the  place  of  manufacture;  otherwise,  the  object  of  the 


THE  NATIONAL  TAX  LA  W. 


130 


entire  pro  vision  would  be  defeated.  I  am  then,  of  opinion  that 
by  “  the  place  of  manufacture,”  must  be  understood  the  prem¬ 
ises  where  the  manufacture  is  carried  on,  together  with  the 
ordinary  store-rooms  therewith  connected  and  used  for  the  stor¬ 
age  of  goods  produced  at  the  manufactory;  and  that  any 
removal  of  goods  therefrom  before  the  1st  of  September,  which 
was  intended,  and  will  clearly  serve  to  distinguish  such  goods 
from  those  afterward  produced  must  be  held  as  exempting  them 
from  duty.  With  high  respect, 

EDWARD  JORDAN,  Solicitor. 


For  Gratuitous  Circulation. 


HAND-BOOK 

OF 

INFORMATION  FOR 


THEIR  RELATIVES  AND  HEIRS, 


TO  OBTAIN 

Pensions,  Bounties,  Back  Pay,  Prize  Money,  etc. 


©OIVriEIS  cfc  BRO  "W  2S3% 
SOLICITORS  OF  CLAIMS, 

No.  2  Park  Place,  New  York, 

476  7th  Street,  Washington,  D.  C. 


INTRODUCTION. 

PENSIONS. 

I.  WHO  ARE  ENTITLED. 

1 .  Invalids. 

2.  Widows. 

3.  Children. 

4.  Mothers. 

5.  Sisters. 

II.  RATES  OP  PENSION. 

III.  WHEN  PENSION  COMMENCES. 

IY.  PENSION  OF  SEAMEN. 

BOUNTY. 

TO  WHOM  PAID. 

1.  Soldiers. 

2.  Widows. 

3.  Western  Department. 

BACK  PAY. 

WHO  ARE  ENTITLED. 

1 .  Officers  and  Soldiers. 

2.  Widows  and  Children. 

PROPERTY  LOST  OR  DAMAGED. 
PRIZE  MONEY. 

WHO  ARE  ENTITLED. 

1.  Commander  of  Fleet. 

2.  Commander  of  Vessel. 

3.  Other  Persons. 

SPECIAL  NOTICE. 

TO  INVENTORS. 

REFERENCES. 

OPINIONS  OF  THE  PRESS. 


INTHODUCTIOlSr. 


When  the  tocsin  of  war  was  sounded,  and  the  cry  went 
through  the  land  that  our  country  was  in  danger  of  disrup¬ 
tion  by  the  hands  of  infamous  traitors,  thousands  of  the 
true  patriots  of  every  loyal  portion  of  the  country  rallied 
in  defence  of  their  country’s  flag.  Such  a  noble,  generous 
uprising  of  the  people  was  never  known  !  In  response,  the 
Government  has  been  equally  liberal  in  providing  compen¬ 
sation,  bounty  and  pensions  for  its  volunteers,  and  those 
whom  they  may  leave  behind  them  ;  but  many  are  deprived 
of  these — their  just  dues — for  an  indefinite  period,  owing 
to  the  vast  and  complicated  machinery  necessarily  used  in 
meeting  all  the  demands  against  the  Government. 

Numerous  inquiries  are  made  daily  in  reference  to  pen¬ 
sions,  bounty,  back  pay,  damages  for  lost  and  injured 
property,  etc.,  etc.,  as  well  as  how  these  claims  may  bn 
obtained.  With  a  desire  to  answer  these  inquiries  in  a 
brief  and  plain  manner,  we  have  been  induced  to  publish 
this  little  book ;  and,  with  the  hope  that  by  this  means 
many  disabled  soldiers,  with  the  widows  and  orphans  of 
those  who  have  fallen,  may  obtain  relief,  we  submit  it  to 
the  public. 

SOMES  &  BROWN, 

Attorneys ,  Solicitors  of  Patents  and  Claims, 

476  7th  Street,  Washington,  D.  C.,  and 
2  Park  Place,  New  York  City. 


Offices, 


PENSIONS. 


The  Act  of  July  14,  1862,  made  sundry  important 
changes  in  relation  to  pensions,  which  render  the  operation 
of  the  laws  previous,  and  the  law  subsequent  to  the  4th  of 
March,  lS61,so  widely  different,  that  we  have  deemed  it 
best  to  arrange  them  under  separate  heads. 


PENSIONS  PREVIOUS  TO  MARCH  4,  1861. 

For  convenience  of  reference,  and  because  there  are 
distinctive  peculiarities  in  each,  we  will  class  all  pensions 
previous  to  March  4,  1861,  as  follows : 

I.  The  Peace  Establishment, 

II.  The  Revolutionary  War. 

III.  Other  Wa  rs. 

IV.  The  Navy. 


the  peace  establishment. 

Invalids . — Any  officer,  non-commissioned  officer,  musi¬ 
cian  or  private,  in  the  corps  composing  the  peace  estab¬ 
lishment,  who  shall  be  disabled  by  wounds  or  otherwise, 
while  in  the  line  of  duty,  is  entitled  to  a  pension  in 
proportion  to  his  disability ;  the  highest  rate  of  monthly 


3 


compensation  being  as  follows  :  All  officers  higher  than 
the  grade  of  first  lieutenant,  half-pay,  (provided  that  no 
officer  shall  receive  more  than  the  half-pay  of  a  lieutenant- 
colonel).  All  others  as  follows  :  First  lieutenant,  seven¬ 
teen  dollars  ;  second  lieutenant,  fifteen  dollars  ;  third 
lieutenant,  fourteen  dollars  ;  ensign,  thirteen  dollars  ;  and 
a  non-commissioned  officer,  musician  or  private,  eight 
dollars  per  month ;  for  disabilities  of  a  degree  less  than  the 
highest,  a  sum  proportion  ably  less. 

Widows  and  Orphans. — The  widow,  or  if  no  widow,  the 
orphan  children  under  sixteen  years  of  age,  of  any  com¬ 
missioned  officer  in  the  military  peace  establishment,  who 
shall  die  while  in  actual  service,  is  entitled  to  half  the 
monthly  pay  of  such  officer  for  five  years. 


THE  REVOLUTIONARY  WAR. 

Invalids. — Each  surviving  officer,  musician,  soldier,  In 
dian  spy,  marine  or  seaman,  who  served  two  years  in  the 
war  of  the  Revolution,  is  entitled  to  receive  his  full  pay, 
according  to  rank,  not  exceeding  the  pay  of  captain,  during 
life.  If  he  served  less  than  two  years,  and  not  less  than 
six  months,  he  is  entitled  to  an  amount  proportionate  to 
the  length  of  service. 

Widows — Of  officers,  soldiers,  mariners  or  marines,  and 
Indian  spies,  who  served  in  the  Revolutionary  War,  are 
entitled  to  pension,  during  such  widowhood,  equal  to  the 
amount  their  husbands  were  entitled  to  under  the  pension 
laws. 


4 


Amendment — By  Act  of  Congress,  approved  April  2, 
1S62,  it  is  provided  : 

That  from  and  after  the  passage  of  this  Act,  no  claim 
for  a  pension,  or  for  an  increase  of  pension,  shall  be  allowed 
in  favor  of  the  children  or  other  descendants  of  any  person 
who  served  in  the  war  of  the  Revolution,  or  of  the  widow 
of  such  person,  when  such  person  or  his  widow  died  without 
having  established  a  claim  to  a  pension. 


III. - OTHER  WARS. 

The  following  are  the  recognized  wars  in  which  the 
United  States  have  been  engaged  since  the  Revolution, 
except  the  Rebellion  of  1861,  which  will  be  named  here¬ 
after  : 

War  with  Great  Britain,  1812  ;  Seminole  war,  IS  17-1 8  ; 
Blackhawk  war,  1832  ;  Florida  war,  1836-42  ;  Creek 
disturbances,  1836-37;  South-west  disturbance,  1836  ; 
Cherokee  country,  1836-37;  New  York  frontier  disturb¬ 
ance,  1838-39  ;  Mexican  war,  1846-48. 

Invalids. — Any  officer,  non-commissioned  officer,  musi¬ 
cian  or  private,  who  may  have  been  employed  in  the  service 
of  the  Government  in  any  of  these  wars,  and  who  has  been 
disabled  by  wounds  or  otherwise,  while  in  the  line  of  duty, 
is  entitled  to  a  pension  in  proportion  to  his  disability,  as  in 
the  peace  establishment ;  that  is,  all  officers  higher  than 
the  grade  of  first-lieutenant,  half-pay — provided  no  officer 
shall  receive  more  than  the  half-pay  of  a  lieutenant-colonel ; 
all  others  as  follows  :  First  lieutenant,  seventeen  dollars  : 
second  lieutenant,  fifteen  dollars  ;  third  lieutenant,  fourteen 


5 


dollars ;  ensign,  thirteen  dollars ;  and  a  non-commissioned 
officer,  musician  or  private,  eight  dollars  per  month ;  and 
for  disabilities  of  a  degree  less  than  the  highest,  a  sum 
proportionably  less. 

Widows  and  Orphans. — All  the  surviving  widows  of 
officers  and  soldiers,  including  rangers,  sea-fencibles  and 
volunteers,  who  have  died  while  in  the  service  of  the  United 
States,  or  in  consequence  of  wounds  or  disability  while  in 
such  service,  in  any  of  the  wars  of  the  United  States  since 
1790,  shall  be  entitled  to  receive  half  the  monthly  pay  to 
which  the  deceased  was  entitled  while  in  the  service,  during 
her  life  or  widowhood  ;  and  if  no  widow,  the  children  under 
sixteen  years  of  age,  of  such  officer  or  soldier,  shall  receive 
the  pension,  which  shall  not  exceed  the  half-pay  of  a 
lieutenant-colonel. 


IV. - NAVY  PENSIONS. 

Invalids. — All  officers,  seamen,  marines,  engineers,  fire¬ 
men  and  coal  heavers,  employed  in  the  service  of  the 
United  States,  are  entitled  to  a  pension  in  proportion  to 
any  disability  received  while  in  service,  not  to  exceed  the 
half-pay  of  such  claimant. 

Widows  and  Orphans. — The  widow,  during  life  or  widow¬ 
hood,  or,  if  no  widow,  the  orphan  children  under  sixteen 
years  of  age,  of  such  officer,  seaman,  &c.,  who  may  die  in 
the  service,  is  entitled  to  a  pension  not  exceeding  the  half¬ 
pay  of  such  deceased  person. 


6 


PRIZE  MONEY. 

All  prize  money  acquired  previous  to  the  Rebellion  of 
1861,  is  to  be  distributed  as  follows  : 

1.  To  commanding  officers  of  fleets,  squadrons,  or  single 
ships,  three-twentieths. 

2.  To  sea  lieutenants,  captains  of  marines,  and  sailing- 
masters,  two-twentieths. 

3.  To  chaplains,  lieutenants  of  marines,  surgeons,  pur¬ 
sers,  boatswains,  gunners,  carpenters,  and  master’s  mates, 
two-twentieths. 

4.  To  midshipmen,  surgeon’s  mates,  captain’s  clerks, 
schoolmasters,  boatswain’s  mates,  gunner’s  mates,  carpen¬ 
ter’s  mates,  ship’s  stewards,  sailmakers,  masters-at-arms, 
armorers,  cockswains  and  coopers,  three-twentieths  and  a- 
half. 

5.  To  gunner’s  yeomen,  boatswain’s  yeomen,  quarter¬ 
masters,  quarter-gunners,  sailmakei’s  mates,  sergeants  and 
corporals  of  marines,  drummers,  fifers  and  extra  petty 
officers,  two -twentieths  and  a  half. 

6.  To  seamen,  ordinary  seamen,  marines,  and  all  other 
persons  doing  duty  on  board,  seven-twentieths. 

A  bounty  of  $20  is  paid  for  each  person  on  board  any 
ship  of  an  enemy  which  shall  be  sunk  or  destroyed  by  any 
ship  or  vessel  belonging  to  the  United  States,  of  equal  or 
inferior  force,  the  same  to  be  divided  among  the  officers  and 
crew  in  the  same  manner  as  prize  money. 

NoTE.--The  new  law  in  regard  to  the  distribution  of  piize  money  will  be 
found  on  page  13. 


7 


BOUNTY  LAND. 

WHO  ARE  ENTITLED  TO  LAND  WARRANTS. 

Each  of  the  surviving  persons  in  the  following  classes  are 
entitled  to  a  certificate  or  warrant  for  such  quantity  of  land 
as  shall  make,  in  the  whole,  with  what  he  may  have  here¬ 
tofore  received,  one  hundred  and  sixty  acres,  provided  he 
shall  have  served  a  period  not  less  than  fourteen  days : 

1.  Commissioned  and  non-commissioned  officers,  musi¬ 
cians  and  privates,  whether  of  the  regulars,  volunteers, 
rangers  or  militia,  who  were  regularly  mustered  into  the 
service  of  the  United  States  in  any  of  the  wars  in  which 
this  country  was  engaged  between  the  year  1790  and  March 
3,  lb55. 

2.  Commissioned  and  non-commissioned  officers,  seamen* 
ordinary  seamen,  flotillamen,  marines,  clerks  and  landsmen, 
in  the  navy  in  any  of  said  wars. 

3. *  Militia,  volunteers,  and  State  troops,  of  any  State  or 
Territory,  called  into  military  service,  and  regularly 
mustered  therein,  and  whose  services  have  been  paid  by  the 
United  States. 

4.  Wagon  masters  and  teamsters  who  have  been  em¬ 
ployed,  under  the  direction  of  competent  authority,  in  time 
of  war,  in  the  transportation  of  military  stores  and  supplies. 

5.  Officers  and  soldiers  of  the  Be  volutionary  War,  and 
marines,  seamen,  and  other  persons  in  the  naval  service  of 
the  United  States  during  that  war. 

6.  Chaplains  who  served  with  the  army  in  the  several 
wars  of  this  country. 


8 


7.  Volunteers  who  served  with  the  armed  forces  of  the 
United  States  in  any  of  the  wars  mentioned,  subject  to 
military  orders,  whether  regularly  mustered  into  the  service 
of  the  United  States  or  not. 

Each  of  the  surviving  persons  in  the  following  classes  are 
entitled  to  a  like  certificate  for  a  like  quantity  of  land, 
without  regard  to  the  length  of  service,  provided  he  was 
regularly  mustered  into  service,  to  wit: 

1 .  Officers  and  soldiers  who  have  actually  been  in  battle 
in  any  of  the  wars  in  which  this  country  was  engaged  prior 
to  March  3,  1855. 

2.  Those  volunteers  who  served  at  the  invasion  of 
Plattsburg,  in  September,  1814. 

3.  The  volunteers  who  served  at  the  battle  of  King’s 
Mountain,  in  the  Revolutionary  War. 

4.  The  volunteers  who  served  at  the  battle  of  Nickojack, 
against  the  confederated  savages  of  the  South. 

O  o 

5.  The  volunteers  who  served  at  the  attack  on  Lewis- 
town,  in  Delaware,  by  the  British  fleet,  in  the  war  of  1812. 

In  addition  to  these  classes,  these  acts  also  extend  to  all 
Indians  who  have  served  the  United  States  in  any  of  their 
wars,  the  provisions  of  this  and  all  the  bounty  land  laws 
heretofore  passed,  in  the  same  manner  and  to  the  same 
extent  as  if  said  Indians  had  been  white  men. 

Where  the  service  has  been  rendered  by  a  substitute,  he 
is  the  person  entitled  to  the  benefit  of  these  acts,  and  not 
his  employer. 

In  the  event  of  the  death  of  any  person  who,  if  living, 


9 


would  be  entitled  to  a  certificate  or  warrant  as  aforesaid, 
leaving  a  widow,  or  if  no  widow,  a  minor  child  or  children, 
such  widow,  or  if  no  widow,  a  minor  child  or  children,  is 
entitled  to  a  certificate  or  warrant  for  the  same  quantity  of 
land  such  deceased  person  would  be  entitled  to  receive 
under  the  provision  of  said  acts,  if  now  living. 


PENSIONS  SUBSEQUENT  TO  MARCH  4,  1861. 

By  the  act  of  Congress  of  July  14,  1862,  several  changes 
were  made  in  reference  to  pensions,  of  which  the  following 
are  the  most  prominent  features  : 

1 .  The  military  and  naval  services  are  put  on  the  same 
footing. 

2.  This  law  makes  the  rates  of  pensions  specific  and 
fixed  in  all  cases. 

3.  Under  this  act  pensions  commence  on  the  date  of 
discharge ,  instead  of  on  the  completion  of  testimony,  as 
under  previous  laws.  If  application  is  not  made  within  one 
year,  then  the  pension  will  commence  on  the  date  of  ap¬ 
plication. 

4..  Widowed  mothers  and  orphan  sisters,  under  sixteen 
years  of  age,  dependent  wholly  or  in  part  on  a  deceased 
soldier  for  support,  get  a  pension  under  this  law. 

5.  This  is  entirely  a  new  law,  wfiping  the  statute  books 
clean  of  all  previous  laws,  so  far  as  they  may  apply  to  cases 
arising  subsequent  to  March  4,  1861.  The  law  is  designed 
to  be  a  permanent  one,  applying  to  all  wars  in  which  the 
United  States  may  become  involved  hereafter. 


10 


i. — WHO  ARE  ENTITLED. 

By  the  act  of  July  14,  1862,  peusions  are  granted  to 
tlio  following  classes  of  persons  : 

1.  Invalids ,  disabled  since  March  4,  1861,  in  the 
military  or  naval  service  of  the  United  States,  in  the  line 
of  duty. 

2.  Widows  of  officers,  soldiers,  or  seamen  dying  of 
wounds  received  or  of  disease  contracted  in  the  military  or 
naval  service,  as  above. 

3.  Children ,  under  sixteen  years  of  age,  of  such  deceased 
persons,  if  there  is  no  widow  surviving,  or  from  the  time  of 
the  widow’s  re-marriage. 

4.  Mothers  (who  have  no  husband  living)  of  officers, 
soldiers  or  seamen,  deceased  as  aforesaid,  provided  the 
latter  have  left  neither  widow,  nor  children  under  sixteen 
years  of  age  ;  and  provided,  also,  that  the  mother  was 
dependent,  wholly  or  in  part,  upon  the  deceased  for 
support.  By  a  late  decision,  the  mother  of  a  deceased 
soldier,  who  was  dependent  upon  the  son  for  support,  in  whole 
or  in  party  is  entitled  to  a  pension,  whether  she  have  a 
husband  living  or  not. 

5.  Sisters ,  under  sixteen  years  of  ago,  of  such  deceased 
persons,  dependent  on  them,  wholly  or  in  part,  for  support ; 
provided  there  are  no  persons  of  the  last  three  classes 
above  named. 


II. — RATES  OF  PENSION. 

Lieutenant-colonel,  and  all  officers  of  a  higher  rank, 
thirty  dollars  per  month  ;  major,  twenty-five  dollars  per 


11 


month  ;  captain,  twenty  dollars  par  month  ;  first  lieutenant, 
seventeen  dollars  per  month  ;  second  lieutenant,  fifteen 
dollars  per  month  ;  and  non-commissioned  officers,  mus¬ 
icians  and  privates,  eight  dollars  per  month. 

Only  one  full  pension  will  be  allowed  to  the  relations 
a  deceased  soldier  or  seaman,  and  in  the  order  of  pre¬ 
cedence,  as  set  forth  in  section  I 


III.— WHEN  PENSION  COMMENCES. 

Invalid  pensions  will  commence  from  the  date  of 
discharge  of  the  claimant,  provided  application  is  made 
within  one  year  thereafter.  If  the  claim  is  not  made  until 
a  later  date,  the  pension  will  commence  from  the  time  of 
application. 

The  pension  of  relatives  of  deceased  soldiers,  as  above 
specified,  will  commence  on  the  date  of  his  death. 


IV. — PENSION  OF  SEAMEN. 

Every  officer,  seaman  or  marine,  disabled  in  the  line  of 
his  duty,  shall  be  entitled  to  receive  for  life,  or  during  liis 
disability,  a  pension,  according  to  the  nature  and  degree  of 
bis  disability,  not  exceeding,  in  any  case,  his  monthly  pay. 


BOUNTY. 

TO  WHOM  PAID. 

1.  Soldiers  who  have  served  two  years,  or  during  the 
war. 


12 


2.  Widows  of  deceased  soldiers  are  entitled  to  bounty, 
without  regard  to  the  time  of  such  soldier’s  service. 

3.  If  there  be  no  widow,  then  to  the  children  of  such 
deceased  soldier. 

4.  If  there  be  no  widow  or  children,  then  the  bounty 
shall  be  paid  to  the  following  persons,  provided  they  be 
residents  of  the  United  States  :  first  to  his  father,  or  if  he 
be  not  living,  or  has  abandoned  the  support  of  his  family , 
then  to  the  mother  ;  and  if  there  be  neither  father  nor 
mother,  then  such  bounty  shall  be  paid  to  the  brothers  and 
sisters  of  the  deceased. 


WESTERN  DEPARTMENT. 

Officers  and  soldiers  actually  employed  in  the  service  of 
the  United  States,  by  the  Generals  of  the  Western  Depart¬ 
ment,  or  Department  of  Missouri,  whether  mustered  into 
the  service  or  not,  are  entitled  to  the  same  pensions, 
bounty  and  other  pay,  as  in  cases  of  regular  enlistments. 


BACK  PAY. 

BY  WHOM  OBTAINED. 

All  officers  whose  resignations  have  been  accepted,  and 
all  officers  and  privates  who  have  been  regularly  discharged, 
are  entitled  to  their  pay  in  arrears. 

If  a  deceased  soldier  was  married,  payment  will  be  made  : 
first,  to  the  widow  ;  if  no  widow,  to  his  children. 

If  he  died  unmarried  :  first,  to  the  father  ;  second,  if  the 


13 


father  is  dead,  to  the  mother ;  third,  if  both  parents  are 
dead,  to  his  brothers  and  sisters ;  fourth,  to  his  heirs 
generally. 


WHEN  PAY  COMMENCES. 

A  soldier  is  entitled  to  pay  from  the  day  he  enlists,  and 
is  not  to  wait  until  his  company  is  full,  or  the  formal 
muster  of  the  regiment  into  Government  service 


WHAT  IS  MEANT  BY  SERVICE. 

Joining  a  squad,  company  or  detachment,  and  rendez¬ 
vousing  under  the  command  of  an  officer,  for  the  purposes 
of  assisting  in  defence  of  the  country,  or  any  other  act 
whereby  the  claimant  gives  up  his  time  to  the  service  of  the 
country,  is  service  within  the  meaning  of  the  law 


PRISONERS  OF  WAR. 

Under  an  order  of  the  war  department,  we  can  procure 
the  monthly  wages  of  soldiers,  to  which  their  legal  repre¬ 
sentatives  are  entitled,  to  the  date  of  allowance,  except  the 
last  month’s  wages,  which  the  Government  reserves. 


PROPERTY  LOST  OR  DAMAGED. 

Soldiers,  or  their  legal  representatives,  may  procure  a 
fair  compensation  for  all  property  lost  or  damaged  while 


14 


engaged  in  the  service  of  the  United  States  and  in  the  line 
of  duty. 


PRIZE  MONEY. 

IIOW  DISTRIBUTED. 

By  an  Act  of  Congress,  Approved  July  17,  1862,  it  is 
provided  that  the  prize  money  belonging  to  the  officers  and 
men  shall  be  distributed  in  the  following  manner  : 

1.  To  the  commanding  officer  of  a  fleet  or  squadron,  one- 
twentieth  part  of  all  prize  money  awarded  to  a  vessel  or 
vessels  under  his  immediate  command. 

2.  To  the  commander  of  a  single  ship,  one- tenth  part  of 
all  prize  money  awarded  to  the  ship  under  his  command,  if 
such  ship,  at  the  time  of  making  the  capture,  was  under 
the  immediate  command  of  the  commanding  officer  of  a 
fleet  or  squadron,  and  three-twentieths  if  his  ship  was 
acting  independently  of  his  superior  officer. 

3.  The  share  of  the  commanding  officer  of  the  fleet  or 
squadron,  if  any,  and  the  share  of  the  commander  of  the 
ship  being  deducted,  the  residue  shall  be  distributed  and 
apportioned  among  all  others  doing  duty  on  board,  and 
borne  upon  the  books,  according  to  their  respective  rates  of 
pay  in  the  sci  vice. 

A  bounty  of  one  hundred  dollars  is  paid  by  the  Govern¬ 
ment  for  each  person  on  board  of  any  ship  or  vessel  of  war 
belonging  to  an  enemy,  which  may  be  sunk  or  otherwise 
destroyed  by  any  vessel  of  the  United  States,  if  the  enemy’s 
vessel  was  of  inferior  force,  and  two  hundred  dollars  if  of 
equal  or  superior  force  ;  to  be  divided  among  the  officers 
and  crew  in  the  same  manner  as  prize  money. 


15 


SPECIAL  NOTICE. 


Persons  having  military  or  other  claims  against  the 
Government,  cannot  be  too  cautious  in  the  selection  of  a 
suitable  agent  to  prosecute  their  claims.  The  agents  should 
be  competent  and  responsible  persons,  who,  being  familiar 
with  the  rules  and  practices  necessary  to  be  observed,  may 
avoid  much  anxiety,  as  well  as  save  time  and  money  to 
claimants. 

Trusting  in  our  ability  to  meet  the  above  requirements, 
and  hoping  to  be  able  to  give  full  satisfaction,  by  a  strict 
attention  to  all  business  entrusted  to  our  care,  we  offer  our 
services  to  our  readers,  as  agents  in  the  prosecution  of 
these  claims,  such  as  pensions,  bounties,  recruiting  expenses, 
back  pay,  &c. 

We  are  also  engaged  in  procuring  patents,  negotiating 
contracts,  collecting  accounts  of  contractors,  and  claims 
against  the  Government  for  damages  done  to  real  estate 
and  other  property,  by  the  Army  or  Navy,  as  well  as  the 
transaction  of  all  other  business  with  the  various  depart¬ 
ments  of  the  Government. 

Address,  with  full  particulars, 

SOMES  &  BROWN, 

!  476  7th  street,  Washington,  D.  C  ,  or 

2  Park  Place,  opp.  the  City  Hall,  N.  Y. 


16 


To  Inventors. 


Desiring  to  extend  our  business  as  Patent  Attorneys,  we 
respectfully  solicit  your  patronage  and  influence.  There 
are  many  advantages  in  employing  Agents  who  have  daily 
access  to  the  Patent  Office,  where  they  may  examine 
models  and  become  familiar  with  Patents  already  granted. 
The  business  of  writing  specifications  and  claims,  and 
otherwise  preparing  patent  cases,  in  order  to  be  successful, 
should  be  as  special  as  the  preparation  of  law  cases.  If 
the  case  is  not  well  prepared  and  presented,  a  favorable 
result  cannot  be  expected.  It  is  often  the  case  that  an 
official  examiner  is  compelled  to  reject  an  application  for  a 
Patent,  when  a  slight  change  in  the  phraseology  of  the 
specification  would  enable  him  to  grant  it.  Once  rejected, 
and  the  inventor  not  being  able  to  examine  the  cases  re¬ 
ferred  to  as  similar  to  his  own,  the  case  is  abandoned  as 
unpatentable,  when  if  an  Agent,  with  power  of  Attorney, 
were  on  the  spot,  modifications  would  be  made  and  a 
Patent  granted. 

It  is  hoped  that  the  above  reasons,  together  with  the 
following  liberal  terms,  will  secure  your  good  will  and 
patronage. 

Fees  for  each  case,  including  drawings  and  specifications, 
$5,  in  advance,  and  $30  more  when  the  Patent  is  allowed. 
Examinations  made  free  of  charge.  Fee  for  filing  a  caveat, 
$5,  in  advance. 

When  a  case  which  we  have  filed  has  been  r ejected ,  we  renew 


17 


the  application ,  and  make  the  necessary  changes  in  the  specifi¬ 
cation ,  and  prosecute  the  case  without  any  additional  fee. 

Especial  attention  given  to  rejected  applications  made 
by  others,  and  to  extensions  and  opposition  to  extensions. 
Also,  to  taking  and  preparing  evidence  and  arguments  in 
interference  cases. 

Patents  secured  in  foreign  countries  on  reasonable  terms. 

The  Government  Fees  are  as  follows  : 

On  filing  each  caveat,  $10. 

On  filing  each  original  application  for  a  patent,  except 
fora  design,  $15,  and  $20  in  addition  when  the  patent 
is  allowed. 

On  every  appeal  from  the  examiners-in-chief  to  the  Com¬ 
missioner,  $20. 

On  every  application  for  the  reissue  of  a  patent,  $30. 

On  every  application  for  the  extension  of  a  patent,  $50, 
and  $50,  in  addition,  on  the  granting  of  every  extension. 

On  filing  each  disclaimer,  $10. 

For  certified  copies  of  patents  and  other  papers,  ten  cents 
per  hundred  words. 

For  recording  every  assignment,  agreement,  power  of 
attorney,  and  other  papers,  of  three  hundred  words  or 
under,  $1. 

For  recording  every  assignment,  and  other  papers,  over 
three  hundred,  and  under  one  thousand  words,  $2. 

For  recording  every  assignment,  or  other  writing,  if  over 
one  thousand  words,  $2. 

For  copies  of  drawings,  the  reasonable  cost  of  making 
the  same. 

It  will  be  seen  that  the  above  terms  enable  the  inventor 
to  procure  drawings  and  specifications,  and  have  his  case 


18 


entered  and  prosecuted  to  its  close  (except  when  inter¬ 
ference  is  declared),  for  twenty  dollars,  fifteen  of  which  we 
pay  to  the  Government.  If  the  patent  is  not  allowed,  the 
inventor  loses  the  twenty  dollars ;  but  if  granted,  he  is 
required  to  pay  fifty  dollars  additional,  twenty  of  which  is 
paid  to  the  Government  by  us,  making  the  cost  of  obtaining 
a  patent,  including  everything  but  the  model,  seventy  dol¬ 
lars. 


As  our  profits  depend  upon  success,  it  will  be  for  our 
interest  to  prosecute  all  business  intrusted  to  us  with 
promptness  and  fidelity. 

The  following  is  an  extract  from  an  act  of  Congress 
now  in  force :  u  That ,  no  money  paid  as  a  fee  on  any 
application  for  a  patent,  after  the  passage  of  this  act,  shall 
be  withdrawn  or  refunded  ;  nor  shall  the  fee  paid  on  filing 
a  caveat  be  considered  as  part  of  the  sum  required  to  be 
paid  on  filing  a  subsequent  application  for  a  patent  for  the 
£amo  invention.” 


Respectfully  yours, 

SOMES  &  BROWN, 


Offices,  < 


No.  476  7th  Street,  opposite  Post-Office, 
Washington,  D.  C.,  and 
No.  2  Park  Place,  opposite  City  Hall, 
New  York  City. 


D.  E.  Somes, 


Lucian  Brown. 


19 


WE  REFER  BY  PERMISSION  TO 


Hon.  Hannibal  Hamlin,  Vice  President,  Me. 
u  Martin  Kalbfleiscb,  Mayor,  City  of  Brooklyn. 
u  Abijab  Mann,  Jr.,  New  York  City. 


John  N.  Goodwin, 
Thomas  M.  Edwards. 
Edward  H.  Rollins, 
Alex.  H.  Rice, 

John  B.  Alley, 

Alfred  A.  Burnham, 
Dwight  Loomis, 

John  A.  Gurley, 
James  M.  Ashley, 
Sidney  Edgerton, 

John  Hutchins, 

John  Covode, 

Robert  McKnight, 
Justin  S.  Morrill, 

John  F.  Potter, 

Z.  Chandler, 

James  H.  Lane, 

Cyrus  Aldrich, 

William  Kellogg, 

John  T.  Nixon, 

John  L.  N.  Stratton, 
P.  B.  Fouke, 

Owen  Lovejoy, 

F.  B.  Blair,  Jr. 
Elbridge  G.  Spaulding, 
Alfred  Ely, 


M.  C.,  Maine. 
“  N.  ET. 

u  u 

u  Mass. 


Conn. 

u 

Ohio, 

u 


Pa. 

u 

Vt, 

Wis. 

Mich. 

Kansas. 

Minn. 

Ill. 

N.  J. 

u 

Ill. 

u 

Mo. 

N.  Y. 

u 


20 


Maj.-Gen.  H.  B.  Duryea, 

N.  Wyckoff,  Esq.,  Pres.  William sburgh  Oily  Bank. 
Shepherd  Knapp,  Esq.,  Pres.  Mechanics’  Bank. 
Messrs.  Jay  Cook  &  Co.,  Bankers, Washington,  I).  C., 
and  Philadelphia,  Pa. 


Opiaions  of  the  Press. 


N.  Y.  Tribune . 

Messrs.  Somes  &  Brown,  -who  act  as  agents  in  procuring  pern 
sions,  pay,  &c.,  from  the  Government,  having  an  office  at  No.  2 
Park  Place,  in  this  city,  and  another  in  Washington,  refer  to  more 
than  twenty  Members  of  Congress  for  their  trustworthiness.  Mr. 
Some3  was  a  member  of  the  last  House  from  Maine. 


N.  Y.  Herald , 

The  attention  of  the  officers  of  the  Army  and  Navy,  and  of  the 
soldiers  and  seamen,  their  widows  or  heirs,  is  called  to  an  adver¬ 
tisement  in  another  column  of  Messrs.  Somes  &  Brown,  who  have 
an  office  at  No.  2  Park  Place,  New  York,  and  476  Seventh  Street, 
Washington,  for  the  prosecution  of  all  claims  for  Bounty,  Pension, 
Pay,  Prize  Money,  &c.,  &c. 

Messrs.  Somes  &  Brown  give  reference  to  some  of  the  most  re¬ 
spectable  and  honorable  gentlemen  in  the  country. 


In  answer  to  frequent  enquiry  as  to  reliable  Claim  Agents  in 
Washington,  will  you  let  me  say  through  the  Telegraph ,  that  any 
one  who  may  have  a  claim  against  any  Department  of  the  Govern¬ 
ment,  will  find  Somes  &  Brown,  of  Washington,  absolutely  prompt 


21 


and  reliable.  Mr.  Somes  was  a  member  of  the  last  Congress,  and 
is  familiar  with  the  heads  of  the  several  Bureaus  and  their  manner 
of  doing  business.  Mr.  Brown  is  a  smart  and  enterprising  young 
Attorney  from  New  York  City.  The  gentlemen  give  their  ex¬ 
clusive  attention  to  this  business,  and  will  be  found  efficient  and 
honorable  agents  in  whatever  they  undertake.  A  large  number 
of  these  Washington  “  Claim  Agents”  are  very  worthless  fellows, 
no  better  than  thieves,  as  many  a  poor  soldier  can  testify. —  Wash¬ 
ington  Correspondent  of  the  Painesville ,  (Ohio,)  Telegraph ,  Paines " 
mile . 


Scottish  American  Journal. 

Claims  on  Government. — The  making  and  presenting  of  claims 
on  Government  and  recovering  the  same,  is  a  matter  apparently 
simple  in  itself,  but  which,  as  many  can  bear  witness,  requires  an 
amount  of  technical  and  legal  knowledge  which  few  comparatively 
possess.  To  obviate  this  difficulty,  and  especially  to  assist  those 
whose  friends  or  relatives  have  fallen  in  defence  of  their  country, 
and  who  have  hitherto  been  unable  to  recover  from  Government 
their  pensions,  back  pay,  bounty,  &c.,  Messrs.  Somes  &  Brown, 
whose  advertisement  has  for  some  time  appeared  in  our  special 
notice  column,  have  opened  an  office  both  in  this  city  and  Wash¬ 
ington  for  the  purpose  of  recovering  all  such  claims  as  may  be 
entrusted  to  them.  Mr.  Somes,  the  senior  partner,  has  been  in 
Congress,  and  is,  therefore,  well  known  at  the  Department ;  and 
his  legal  knowledge  and  business  experience  are  acknowledged  on 
all  sides  to  be  of  a  very  high  order.  In  the  book  published  by 
these  gentlemen,  for  gratuitous  circulation,  will  be  found  complete 
information  on  all  matters  connected  with  the  recovery  of  claims  ; 
and  as  their  terms  are  moderate,  their  experience  great,  and  their 
success  remarkable,  we  can  strongly  recommened  all  relatives 
and  friends  of  soldiers  who  have  claims  against  Government  to  pay 
Messrs.  S  &  B.  a  visit,  where  they  will  meet  with  every  attention 
and  assistance.  This,  of  course,  applies  equally  to  all  soldiers 
who,  by  wounds,  sickness,  or  other  causes  have  been  honorably 
discharged,  but  have  money  owing  to  them  by  Government, 


22 


whether  as  back  pay,  bounty,  or  pensions, 
the  proper  way  to  recover  it. 


and  who  do  not  know 


Wilke ’s  Spirit  of  the  Times, 

Important  to  Soldiers. — We  call  the  attention  of  our  readers 
who  belong  to  the  army  or  navy,  or  their  relatives,  to  the  adver¬ 
tisement  of  Messrs.  SOMES  &  BROWN,  the  Army  Agents,  No.  2 
Park  Place.  The  senior  partner,  Mr.  Somes,  is  well  known  to  us, 
and  the  firm  with  which  he  is  connected,  can  be  relied  upon  for  the 
collection  of  Pensions,  Bounties,  Back  Pay,  &c.,  &c. 


Manchester ,  N.  H .,  Daily  American. 

Claims  against  Government. — We  invite  attention  to  the  adver¬ 
tisement  of  Messrs.  Somes  &  Brown,  Solicitors  to  recover  Claims 
for  soldiers  against  the  Government,  by  way  of  bounties,  pensions, 
arrears  of  pay,  &c.  We  have  testimony  that  these  gentlemen  are 
reliable  in  every  respect,  and  that  business  entrusted  to  them  will 
receive  the  most  careful  attention. 


Newark -}  N.  J.,  Daily  Journal. 

We  commend  to  the  earnest  attention  of  those  it  concerns  the 
card  of  Messrs.  Somes  &  Brown,  in  another  place.  These  gentle¬ 
men  present  claims  to  patronage  as  solicitors  of  Claims  &  Patents 
of  no  ordinary  character,  their  success  we  are  given  to  under¬ 
stand  having  been  most  remarkable.  That  in  order  to  achieve 
this  unusual  amount  ot  success,  both  partners  of  the  firm;  (Mr. 
Somes,  at  Washington,  and  Mr.  Brown,  at  New  York,)  are  alike 
conscientious  and  indefatigable  in  their  efforts  to  secure  the  objects 
of  their  clients  ;  there  cannot  be  a  doubt,  indeed  it  is  a  matter  of 
notoriety,  that  whatever  they  deliberately  undertake  in  their  line 
of  business  they  are  sure  to  accomplish.  It  will  be  seen  that  their 
references  are  of  the  very  highest  character.  Call  and  see  them, 
at  No.  2  Park  Place,  New  York. 


